in a cost-benefit analysis the development or purchase of software is generally considered as a operating costs.
The continuing costs associated with conducting business on a day-to-day basis are known as operating costs. Costs of goods sold (COGS) and other operating costs, also referred to as selling, general, and administrative (SG&A) costs, are both included in operating costs. In addition to COGS, typical operating expenses could also include rent, tools, inventory prices, marketing, payroll, insurance, and money set aside for R&D. The income statement of a business can be used to locate and assess operating costs.
To know more about operating costs visit:
https://brainly.com/question/15699967
#SPJ4
