June 9, 2026Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on June 9, 2026Software & Technology IP Valuation Under ASC 805: Capitalized vs. Expensed R&DWhen a technology company gets acquired, the real value rarely sits in servers or office equipment. It lives in the code, algorithms, patents, and customer relationships […]