Payroll and payroll-related costs of central CMS employees directly associated with or devoting time in coding and testing the software. Costs associated with external maintenance agreements will be capitalized separately as a part of prepaid assets and amortized over the life of the agreement. The table below identifies types of campus costs after baseline product delivery and provides guidance on whether they should be capitalized or expensed: Description of cost Capitalize Expense Some baseline processes or delivered PeopleSoft processes do not meet the needs of the campus, so custom processes are developed and maintained through upgrades, implementations and patches. An example of this is a journal upload process. PeopleSoft has a process that is cumbersome so many campuses have developed their own custom process. X (if these tools provide new functionalities that do not exist in the baseline product) X (if these tools only streamline existing functionalities and do not enhance any Campuses have to maintain connections to any third party software or services (e.g. CashNet or Touch Net) they use in the course of their business. During upgrades, implementations and patches, these connections are usually extensively tested and may require the expertise of consultants to properly maintain. X (does not add functionality, but must be maintained in order to connect to third party software) PeopleSoft, as delivered to the campuses, does not address any campus reporting needs, such as departmental reports. Campuses have each developed their own methods utilizing tools available in the software to address this need. X (if developing a new functionality that does not exist in the baseline X (if using existing reporting tool to create new reports for campus
Each location must maintain their campus reporting solution through upgrades, patches and implementations. Campuses have used nVision, sqr reports or developed their own homegrown data warehouse to deliver reports to their campus community. Maintenance of these reports may be costly and require campus personnel and consultants to spend many hours reviewing results. product (for example, a data warehouse)) specific needs) Inherent to PeopleSoft are many available products and processes (i.e. additional available PeopleSoft functionality) that are not included in the CMS baseline product version pushed out by SOSS. While not supported by SOSS, such products/ processes may present a solution for a campus that negates the need for third party software or services (for example, generating ACH files from PeopleSoft Accounts Payable). Therefore, the campus may elect to further modify (customize) the baseline product version to include certain of these available products/ processes. These modifications result in additional functionality for the campus and are considered an upgrade or enhancement of the baseline product version. Maintenance costs associated with such modifications to the baseline product version are considered ongoing application maintenance activities and should be expenses as incurred. X (if the costs associated with the upgrade/ enhancement meet the capitalization criteria described in Section X (costs associated with ongoing maintenance activities)