Misconception · MIS:customer-payment-controls-software-cost-window

Mistaken idea “Customer payment controls the software-cost window”

Mistaken reasoning: This mistake uses a customer's order or payment date to end the capitalization window for software marketed externally.

Updated Aug 21, 2026 Review due Nov 8, 2026

Why this is mistaken

Use the supplied technological-feasibility and availability dates for the cost window. A customer transaction belongs to the applicable revenue analysis; it does not replace either software-cost boundary.

Where to watch

When this mistake may appear

  • The milestone file includes both availability and first-sale or first-payment dates.
Check your work

Your work may contain this mistake if:

  • The schedule continues capitalizing after availability until a customer transaction occurs.