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The AICPA has issued Statement of Position (SOP) 98-1, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use, to standardize accounting practices regarding internaluse software. It provides guidance for determining whether software is in fact internal-use software, citing specific examples and situations that answer that preliminary question. It also offers guidelines on accounting for the proceeds of computer software developed or obtained for internal use and then subsequently marketed and sold to the public.