Technological feasibility is an accounting threshold with demanding evidence, not a synonym for “the demo worked.” The core exercise supplies the date rather than inviting learners to infer it from agile ceremonies, code coverage, a beta build, management approval, or customer enthusiasm.
Before the supplied threshold, applicable product-development cost follows the pre-feasibility R&D route. Between feasibility and availability for sale, qualifying production cost enters the capitalized software ledger. After availability, production and customer-maintenance costs follow their applicable post-release paths.
The narrow capitalization window may be short. That is an outcome of the evidence model, not a reason to move the date backward to produce a larger asset.
Apply the distinction
A working demo or completed sprint does not establish the accounting threshold. Once the exercise supplies July 1 feasibility and October 1 availability, only qualifying production costs within that dated window are capitalized.
Authority
Read ASC 985-20-25-2 for the evidence required to establish technological feasibility.
Put the concept to work
Analyze this concept
- Use a stipulated feasibility date and availability date to classify pre-feasibility R&D, qualifying production, and post-availability costs without inferring feasibility from a sprint milestone.
Learning resources
Choose a lesson, try an application, or inspect the sources behind this concept.
Build on these ideas
- Software to be sold, leased, or marketed — Apply
To analyze this concept: Required. The threshold belongs to software within the external-product scope.