We are in the development phase per FASB 350-40 and this is internal use software. I am looking for some advice beyond SOP98-1 and FASB 350-40 to be able to determine Exactly which resources should be capital, or what amounts of time spent performing what functions should be capital. I understand that the coders and any project leads would be. I also understand that code testing would be. Where the confusion comes in, is for the Scrum Masters who are 100% of their time managing the stable teams for the software development. Some advice has been that these are Administrative functions and not capital, but then other articles and most AGILE sites say that the scrum masters should be capital. Does anyone have a much more detailed document of when and what functions should be capital in the Agile environment? Also, any rulings from auditors that would provide clarity would be helpful. I should mention that this is U.S. based only.
