Gartner Research

U.S. Organizations Must Understand the Impact of SOP 98-1 on Application Budgets

Published: 29 August 2008

ID: G00160409

Analyst(s): John Van Decker


Understanding capitalization rules is critical to any business application budget process. IT finance organizations must work with the enterprise finance organization to ensure compliance with capitalization rules and how these will affect future project budgeting.

Table Of Contents
  • Overview
  • Why You Need to Know About SOP 98-1
  • Critical SOP 98-1 Specifics
  • Top 10 Best Practices to Make Effective Use of Capitalization
  • Bottom Line

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