Enterprise Resource Planning (ERP) Systems - Costs

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DCAA Guidance on Treatment of Costs

Memorandum for Regional Directors (MRD)

In 1999 Lawrence Uhlfelder, DCAA Assistant Director Policy and Plans issued a MRD, discussing the treatment of ERP costs, and provided a chart with referenced regulations and/or GAAP guidance on the treatment of variance costs associated with the implementation of an ERP System.

Please see File:DCAA Policy 99pac094 - Treatment of ERP Costs.pdf