Accounting Information Systems 9th Edition by James Hall

Exercise 59

Classify each of the following as either one-time or recurring costs:
a. Training personnel
b. Initial programming and testing
c. Systems design
d. Hardware costs
e. Software maintenance costs
f. Site preparation
g. Rent for facilities
h. Data conversion from old system to new
system
i. Insurance costs
j. Installation of original equipment
k. Hardware upgrades