Reconciling B/S Changes (Capitalized Software Development Costs)

Hi all,

I have a specific question about backing out a company's capitalized software development costs using historical financials as a basis for LBO projections, but I think it relates to a broader question about reconciling balance sheet changes with the cash flow statement.

I'd like to figure out what % of the company's capex is attributable to capitalized software development costs (for my calculation of cash taxes, as this is tax-deductible expense). The company doesn't break out the costs, only amortization. When I try to bridge between last year's B/S amount and this year's, it implies a spending amount that's greater than the company's capex spending.

My broader question is - what are some reasons you might not be able to reconcile a company's B/S balances across two periods with explicit line items from the CFS? Are there some movements related to specific accounts that would be embedded in other line items besides depreciation / capital expenditures / impairment?

Thank you!!

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