We have a significant amount of the implementation cost from workday. The amount covers 1)subscription fee $500K, 2) training fee $50K ( part of the implementation standard what workday requires , but also good for our internal team) , 3) delivery assurance fee $50K --this is to ensure that we have implemented the software according to their standards.and 4) Consulting fee associated with the implementation $100K . Should we capitalize or expense them? my understanding is we should expense them since these are the service software contract. Can someone please share your thoughts? Thanks!

Is there any new guidance on the Capitalization of Implementation Costs?
Answers
There's more confusion, if any. I was just quoted in a story about this in Bloomberg BNA - https://www.sbaconsulting.com/bloomberg-companies-confused-about-upfront-fees-for-cloud-services-rule/