| Policy Number | CO-23-09/02 |
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| Responsible Office | |
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| Originator | |
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| Current Status | |
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| Template Version | 1.0 - 4/10/2016 |
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| Abstract | The purpose is to establish a policy for the capitalization and accountability of computer software in accordance with AICPA Technical Practice Aids, Paragraph 5240.09 |
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