When software being developed no longer meets the capitalisation requirements of 350-40-25-12 and 25-12A, the asset is carried at the lower of its carrying amount or fair value less costs to sell, with a rebuttable presumption that unfinished software is worth nothing. Indicators include no budgeted or incurred spend on the project, programming difficulties that cannot be resolved in time, significant cost overruns, information that internal development will cost far more than comparable third-party software so management intends to buy instead, new technologies in the market prompting the same decision, and an unprofitable or discontinued business unit that the software serves.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.