The methods technology companies use to develop new software for their customers have changed in recent years, making applying the rules for capitalization of software development cost more ...

Creating an effective software development budget usually depends on developing comprehensive software engineering cost and schedule models using industry-standard estimation techniques. To determine ...

The Financial Accounting Standards Board agreed to release a draft proposal to simplify accounting for internal use software costs by, among other things, no longer considering the development stage ...

Following the open source model for collaborative software development can cut costs while providing a basis to create other innovative networks to develop technology specific to your company. While ...

GUEST OPINION: The process of software development is undergoing a period of expedited change. Thanks to massive advances in artificial intelligence (AI) technology, projects can be completed more ...

It’s no secret that software development is in a sorry state. Many projects fail; most others come in late or over budget—or both—according to industry reports. The main reason we don’t consistently ...

OpenAI’s GPT 5.1 Codex Max runs 24-hour workflows, handles multifile refactors, reaches 80% accuracy, and uses 30% fewer tokens to reduce costs ...

The primary challenge in delivering an electronic system is developing and testing the software. Systems aren’t just computerlike boxes; they’re complex products, from planes to cell phones. The ...