Software Amortization
Federal Circuit
Teknowledge Corp. v. United States
2009-5053
USCFC
On motion for summary judgment, does Federal Acquisition Regulation § 31.201-4 operate to disallow a developer of software for secure transactions over the Internet from allocating the developer’s commercial development costs to its government overhead pool for amortization purposes where the United States government was allegedly an indirect beneficiary of the development work but the software in question did not pertain to a specific government contract and the government did not purchase the software?
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Tags: Amortization, Federal Acquisition Regulation § 31.201-4