Cost accounting considerations in IT outsourcing: Industry Report

Cost accounting considerations in IT outsourcing

Product Type: Market Research Report
Published by: Everest Research Institute
Published: April 2007
Product Code: R3492-6

Description

This report presents an analysis of the costs that a buyer will incur from the point that it begins to explore its options up to the point that a supplier takes over day-to-day operations in a steady-state mode and accounting implications of the transfer of the ownership of IT assets from the buyer to the supplier in the outsourcing transaction.

Table of Contents

Section I: Summary of key messages
Section II: Temptations in the accounting for outsourcing costs: Complexity of accounting; Events that have impacted accounting
Section III: Timing of cost recognition: Accounting rules; Classification of costs; Shift cost to supplier; Avoid impairment/disposal; Capitalize transition/transformation costs
Section IV: Recording of the costs in accounting statements: Income statement classification
Section V: Recording asset transfer to supplier as a lease: Lease accounting decision framework; Asset ownership; Lease applicability; Lease type; Differences in lease accounting rules internationally
Section VI: Implications for key stakeholders: Appendix; Glossary of key terms; Everest FAO research references

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