Gartner Research

Accounting Rules for Cloud (SaaS/IaaS/PaaS) Investments

Published: 03 July 2016

ID: G00373007

Analyst(s): Infrastructure and Operations Research Team


In this research, we answer the question "There is a new accounting rule in effect as of December 2015 in the United States, which makes it harder to capitalize cloud implementation costs. What does this mean for IT teams and budgets?" According to the new accounting rule, all costs related to cloud solutions, including implementation and set up costs should be treated as operating expense.

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Focus on business case for cloud solutions, while considering accounting rule changes

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