Upgrades and enhancements are modifications that add functionality the software could not previously perform; their costs may be evaluated for capitalisation only if it is probable they will deliver that extra functionality, and they are then expensed or capitalised under the general recognition paragraphs (350-40-25-1 to 25-6, 25-12 to 25-14 and 25-17). Maintenance costs are expensed as incurred, and an entity that cannot split internal costs between maintenance and minor enhancements on a reasonably cost-effective basis expenses them all. External costs for specified upgrades follow the same recognition rules, with any bundled maintenance allocated under 350-40-30-4 and expensed over the contract period; external maintenance, unspecified upgrade and combined maintenance-plus-unspecified-upgrade costs are expensed straight-line over the contract period unless another systematic and rational pattern better reflects the services received.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.