While Ms. Larson is confident with regard to the U.S. GAAP reporting of the CRM system developed in 2018 and used by MRM

[answerhappygod]

While Ms. Larson is confident with regard to the U.S. GAAP
reporting of the CRM system developed in 2018 and used by MRM, she
is less certain as to the accounting for the software product
developed for customers in 2019 due to the unique nature of the
transaction as it relates to the company’s business. You have been
asked to research the relevant guidance to determine the proper
course of action for the 2019 financial statements. Specifically,
Ms. Larson is interested in how the fees paid to ZD for the
activities from March 1–August 31 should be accounted for and how
these costs, along with the fees generated from the three
customers, should be presented on the 2019 financial statements. As
part of this task, you should perform the following activities
1.) Consult the Financial Accounting Standards Board Accounting
Standards codification to find appropriate guidance on the issues
presented in the case.
2.) Prepare a detailed, 1.5–2-page memo to Ms. Larson that
includes the relevant issues for this situation, the appropriate
financial reporting guidance, and your conclusion regarding the
treatment of the fees generated and costs incurred for the software
sold in 2019.