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CAPITALIZATION OF SOFTWARE DEVELOPMENT COSTS
9 Months Ended
Dec. 31, 2016
Research and Development [Abstract]  
CAPITALIZATION OF SOFTWARE DEVELOPMENT COSTS
CAPITALIZATION OF SOFTWARE DEVELOPMENT COSTS

For costs incurred related to the development of software to be sold, leased or otherwise marketed, we apply the provisions of ASC 985-20, Software - Costs of Software to be Sold, Leased or Marketed, which specifies that costs incurred internally in researching and developing a computer software product should be charged to expense until technological feasibility has been established for the product. Once technological feasibility is established, all software costs should be capitalized until the product is available for general release to customers.

We capitalized $8.3 million and $12.9 million in software development costs for ongoing initiatives during the nine months ended December 31, 2016 and December 26, 2015, respectively. At December 31, 2016 and April 2, 2016, we have a total of $61.9 million and $54.9 million of capitalized software costs, respectively, of which $16.9 million and $14.4 million are related to in-process software development initiatives, respectively. During the nine months ended December 31, 2016 and December 26, 2015, $4.5 million and $6.4 million of capitalized costs were placed into service, respectively. The costs capitalized for each project are included in intangible assets in the consolidated financial statements. We review these assets for impairment at least annually. During the nine months ended December 31, 2016, we impaired $1.3 million of capitalized software. The impairment charge is classified within cost of goods sold on our consolidated statements of income (loss).