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Hello,
My not-for-profit membership association is currently developing a course that will be available to the public. The course will have both online and face-to-face components. I am trying to discern whether or not we can capitalize this course once it is complete and whether or not any of the research & development can be capitalized. I have done some research and I keep coming across rules and opinions on software development but nothing specifically for course development. We are not developing the platform that the course will be available. If anyone has any insight, it would be greatly appreciated. Thank you.
My not-for-profit membership association is currently developing a course that will be available to the public. The course will have both online and face-to-face components. I am trying to discern whether or not we can capitalize this course once it is complete and whether or not any of the research & development can be capitalized. I have done some research and I keep coming across rules and opinions on software development but nothing specifically for course development. We are not developing the platform that the course will be available. If anyone has any insight, it would be greatly appreciated. Thank you.