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GC Enterprise IT Portfolio FAQs

1,045 bytes added, 10:56, 20 November 2019
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The following year, the error was not caught, and TBS reverted back to the original model. Therefore, departments who had mistakenly used the original model and not reported on Schedule 2 were not made aware of the error. Additionally, some departments continued to use the amended model, and this was also not caught, though reporting in a grouped manner was no longer supported.
To clarify, reporting on DCE Services (Schedule 4) is '''''mandatory'''''. Please use the most current model, [https://gcconnex.gc.ca/file/group/12263474/all#41160858 version 1.4.] All previous models have been deprecated, and will not be accepted by TBS.</div> <div style="padding:5px; border:1px solid #bd5e01; width:100%; margin-top:20px;"><div style="color:#00000; font-size:medium; background-color:#f9d6b8; padding:10px;">'''Question: What Cloud IT Expenditures can I capitalize?'''</div> <span style="color:#bd5e01; font-size:medium;">'''Answer:'''</span> There is no current Canadian public sector standard for cloud capitalization. It is often assumed that Cloud Services expenses should always be expensed (OPEX), however the US Standard is suggesting to treat them in the same way as your internal use software. You can capitalize a portion of your costs, including development costs and hardware. Training, planning, and research costs should be expensed. It is suggested that departments do an analysis to determine what can be capitalized, and reach out to the [fin-www@tbs-sct.gc.ca Office of the Comptroller General] for any large capitalization decisions. Note that when you go for a TB Submission, you need to make the decision for Vote 1 (OPEX) or Vote 5 (CAPEX) before you submit.
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