Classification of Computer Software for Legal Protection: International Perspectives. Raymond T. Nimmer and Patricia Krauthaus. The International Lawyer. Vol. 21, No. 3 (Summer 1987), pp. 733-754 (22 ...

Computer software may seem like an intangible asset but, in some cases, it should be classified on balance sheets as property, plant, and equipment (PP&E).

Harvard’s Computer Science department debuted a new course this semester — COMPSCI 1060: “Software Engineering with Generative AI” — an applied engineering course in which students use ...

Software is a messy business. Last March the U.S. Federal Bureau of Investigation publicly abandoned a $170 million software overhaul because of unforeseen technical problems.

The taxation of computer software is complex, confusing, and in some circumstances, uncertain; although self-created computer software is routinely sold today, especially with the significant ...