Appendix D of the Financial Accounting Manual for Federal Reserve Banks offers guidance on accounting for software assets. It differentiates between internal and externally sold software, provides rules for expensing and capitalizing costs, explains how to calculate amortization, addresses impairment considerations, and emphasizes the need for regular assessments.

Regulation Overview, Proposed Scope of Rule for Large Banking Organizations, Key Changes to Capital & Disclosure Requirements, Proposed Changes to Risk-Based Capital Ratio Calculations, Regulatory Timelines and Transition Period.