Use the technological-feasibility window

Establish externally marketed software scope and use supplied feasibility and availability dates to separate pre feasibility R&D, qualifying production, and post release costs.

Updated Aug 8, 2026 Review due Nov 8, 2026

The device-control product passes a design review in March, completes a sprint in May, reaches a stipulated technological-feasibility threshold July 1, enters beta in August, and becomes available for sale October 1. Only two dates bound the core capitalization window.

Establish product purpose

Document that the software is intended for sale, lease, license, or other external marketing and identify the customer rights and delivery model. An internal tool that happens to share code remains a separate scope question. A product delivered only through a cloud arrangement is outside this bounded exercise. Resolve that fact pattern with current software-revenue and software-cost authority, the contract rights and delivery model, and the entity's documented accounting conclusion; the internal-use update expressly did not settle that boundary. Linden Peak's device-control product is supplied as licensed software delivered to customers, not a cloud-only service, so this caveat is informational rather than a hidden condition in the exercise.

Respect the supplied threshold

The exercise supplies technological feasibility. It does not ask learners to infer it from a demo, sprint review, beta label, management sign-off, or likely commercial success.

Before July 1                 July 1 through September 30       October 1 onward
Pre-feasibility R&D           Qualifying production window      Post-availability path
$200,000 expense              $150,000 capitalized              $30,000 maintenance expense

The short middle window is not suspicious. Moving feasibility backward merely to increase capitalized cost reverses the evidence hierarchy.

Keep production and maintenance separate

After availability, duplication and production, maintenance, customer support, upgrades, and later versions require their applicable treatment. Revenue recognition for customer licenses and services is a Topic 606 question; the software-cost asset does not determine when revenue is earned.

Exit check

Given a timeline with eight technical and commercial milestones, mark the supplied feasibility and availability dates, classify each dated cost, and write one sentence explaining why the earliest working demo is not a defensible substitute for the stipulated threshold.