I am modeling a software business and under ASC 606 you capitalize sales commissions and then amortize them over the relevant life. Are these included in D&A under the I/S? My understanding of that D&A was PP&E related only. Many thanks.
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No amortization of deferred commissions is usually expensed to sales and marketing. I don't know what filings the company you're looking at has but if available a 10K/Q will show the treatment of deferred commissions.
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