Historically, cloud technology has made reference to the potential benefits of transferring costs from the balance sheet (capex) to the income statement (opex). However, an unintended consequence has been that few, if any, cloud related costs could be capitalised. This may not be the desired outcome for all organisations and the capitalisation of certain types of cloud technology may be preferred, or even required by accounting standards. In this paper Deloitte explore this area and what key considerations can be given to the capitalisation of cloud.
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