Before technological feasibility is established is computer software development costs are expensed as research and development.
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Amortization of capitalized software costs equal
the greater of straight-line amortization or sales revenue from the software for the period / total projected sale.
Total payroll tax liability =
Total tax withheld + Employer FICA tax expense and liability.
Total tax withheld=
FICA tax withheld (employee portion) + Federal income tax withheld
FICA tax withheld (employee portion) =
Total wage x FICA tax rate