An entity starts capitalising internal-use software costs only once two conditions hold together: management holding the relevant authority has, explicitly or implicitly, approved the project and committed funds to it (shown for example by signing a third-party development contract, approving internal development spend or committing to buy the software), and finishing the project and using the software for its intended purpose are both probable, the probable-to-complete recognition threshold. Judging that threshold requires the significant development uncertainty assessment in 350-40-25-12A.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.