Does anyone know of any further reading about how "software capitalization" works, with the audience of either a layman or somebody who is only cursorily famili

Does anyone know of any further reading about how "software capitalization" works, with the audience of either a layman or somebody who is only cursorily familiar with real double-entry accounting? Also, do these rules vary significantly by country? It seems like the right way of accounting for software will be a huge structural advantage for countries as software becomes and increasing percentage of the value produced by the world economy.