Technology Acquisition Policy

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Screenshot of the first page of Technology Acquisitions Policy

This sample policy helps establish guidelines and set forth the appropriate accounting policies related to the acquisition of technology, equity and other non-marketable investments (including joint ventures), as well as for payments made for non-recurring engineering costs and other in-process research and development.

Some of the guidelines include: all transactions should be reviewed by the corporate controller’s office for an evaluation of the accounting treatment of the acquisition; and any acquisitions of technology or other rights from another company which is $X million or less should be expensed in full to the appropriate division/department/R&D account of the acquiring entity on the contract date.

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