Maintenance/renewal fees for application development software, including any rel

Description

Maintenance/renewal fees for application development software, including any related royalties and licenses, which require periodic payments in order to continue their use. Application Software includes Information Management software, Business Applications that support program activities, corporate and administrative systems software, Business Intelligence software, database management systems software and utilities, application development software, tools and utilities and integration software. Excludes costs to acquire software and one-time fees for software enhancements and upgrades. Notes: Costs to acquire software and one-time fees for software enhancements and upgrades should be classified under object 1285.