Capitalised cost is limited to four kinds: the direct external cost of materials and services used up in building or acquiring the software (third-party development fees, the cost of software bought from third parties, employee travel directly tied to the development); payroll and payroll-related costs of employees directly associated with the project for the time they spend on it, in activities such as designing the chosen path including configuration and interfaces, coding, installing to hardware and testing including parallel processing; interest capitalised under Subtopic 835-20 while development proceeds (ceasing if substantially all activity is suspended); and the cost of software that lets new systems access or convert old data. General, administrative and overhead costs are never capitalised.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.