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Cloud Migration Complexities (March 29, 2022)

Accounting Spotlight
March 29, 2022
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Cloud Migration Complexities


Replatforming is often referred to as “lift, tinker, and shift.”
In a partial rebuild (often referred to as “refactoring”), an organization rebuilds application code to optimize the cloud. Partial rebuilds are often performed with third-party partners through PaaS.
For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte’s “Titles of Topics and Subtopics in the FASB Accounting Standards Codification.”
FASB Accounting Standards Update (ASU) No. 2018-15, Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract — a consensus of the FASB Emerging Issues Task Force. For a discussion of the ASU’s key provisions, see Deloitte’s September 11, 2018, Heads Up.