Computer Software

12 Months Ended

Dec. 31, 2016

Computer software as of December 31, 2016 and 2015 consists of the following (in millions):



	2016			2015
Software from business acquisitions	$	1,138		$	1,189
Capitalized software development costs	1,066			985
Purchased software	172			126
Computer software	2,376			2,300
Accumulated amortization	(768		)	(716		)
Computer software, net of accumulated amortization	$	1,608		$	1,584

Amortization expense for computer software was $396 million, $229 million and $210 million for the years ended December 31, 2016, 2015 and 2014, respectively.

- Definition

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

+ References + Details