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Accounting for Internal-Use Software + Hosting Arrangements, Distinctions, Changes, & Challenges

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The global demand for software continues to grow at high rates of growth. A study by Grand View Research predicted a compound annual growth rate of 11.3% from 2025-2030 driven by several key factors including technological advancements, government initiatives, and research projects that enhance software capabilities. According to that study, application software was the leading share of global revenue supported by rising demand for various software applications including enterprise resource planning, customer relationship management, supply chain management, enterprise collaboration, inventory

Download the CPEA Report - October 2025 - Accounting for Internal-Use Software + Hosting Arrangement Distinctions, Changes, and Challenges

File name: cpea-report-october-2025-accounting-for-internal-use-software-hosting.pdf

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