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  2. Royalty payment - Wikipedia

    en.wikipedia.org/wiki/Royalty_payment

    There is simply too much computer software to consider the royalties applicable to each. The following is a guide to royalty rates: Computer Software: 10.5% (average), 6.8% (median) Internet: 11.7% (average), 7.5% (median) For the development of customer-specific software one will have to consider: Total software development cost

  3. Comparison of free and open-source software licenses

    en.wikipedia.org/wiki/Comparison_of_free_and...

    The Open Source Initiative (OSI) is one such organization keeping a list of open-source licenses. [1] The Free Software Foundation (FSF) maintains a list of what it considers free. [2] FSF's free software and OSI's open-source licenses together are called FOSS licenses. There are licenses accepted by the OSI which are not free as per the Free ...

  4. Amortization calculator - Wikipedia

    en.wikipedia.org/wiki/Amortization_calculator

    Amortization calculator. An amortization calculator is used to determine the periodic payment amount due on a loan (typically a mortgage ), based on the amortization process. The amortization repayment model factors varying amounts of both interest and principal into every installment, though the total amount of each payment is the same.

  5. Software development effort estimation - Wikipedia

    en.wikipedia.org/wiki/Software_development...

    In software development, effort estimation is the process of predicting the most realistic amount of effort (expressed in terms of person-hours or money) required to develop or maintain software based on incomplete, uncertain and noisy input. Effort estimates may be used as input to project plans, iteration plans, budgets, investment analyses ...

  6. Amortization schedule - Wikipedia

    en.wikipedia.org/wiki/Amortization_schedule

    An amortization schedule is a table detailing each periodic payment on an amortizing loan (typically a mortgage ), as generated by an amortization calculator. [1] Amortization refers to the process of paying off a debt (often from a loan or mortgage) over time through regular payments. [2] A portion of each payment is for interest while the ...

  7. Amortization (accounting) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(accounting)

    Misconduct. v. t. e. In accounting, amortization is a method of obtaining the expenses incurred by an intangible asset arising from a decline in value as a result of use or the passage of time. Amortisation is the acquisition cost minus the residual value of an asset, calculated in a systematic manner over an asset's useful economic life.

  8. Internal Revenue Code section 162(a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    t. e. Section 162 (a) of the Internal Revenue Code ( 26 U.S.C. ยง 162 (a)), is part of United States taxation law. It concerns deductions for business expenses. It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. [1] If an expense is not deductible, then Congress considers the ...

  9. Technical debt - Wikipedia

    en.wikipedia.org/wiki/Technical_debt

    Technical debt. In software development and other information technology fields, technical debt (also known as design debt [1] or code debt) is the implied cost of future reworking required when choosing an easy but limited solution instead of a better approach that could take more time. [2]

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