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6.16C.1. Development
Answer
Yes, automated function installation costs are classified as development costs. Federal regulations define installation as the integrated testing of programs and subsystems, system conversion, and turnover to operation status, per 45 CFR 95.605. Software testing is included in the definition of development (45 CFR 95.605).
Source/Date
9/4/2020
Legal and Related References
45 CFR 95.605