EFTA Document EFTA01382664

S-I/A Table of Contra' accounting policy criteria and requires management judgment as to the appropriate time to initiate capitalization. Capitalization of initial payments for contracts and conversion costs only occurs when management is satisfied that such costs arc recoverable through future operations. contractual minimums, and/or penalties in case of early termination. We develop software that is used in providing processing sen-ices to clients. To a much lesser extent, we also develop