Accounting for AI Spend Under U.S. GAAP
6/10/2026 2:00 PM Eastern
6/10/2026 3:30 PM Eastern
Event details
Corporate investment in AI is accelerating rapidly, introducing new complexities for business leaders responsible for accounting, reporting, and governance. At the same time, the Financial Accounting Standards Board has issued Accounting Standards Update (ASU) 2025-06, representing the most significant update to internal-use software accounting guidance in more than two decades. Together, these developments are reshaping how organizations evaluate and account for technology-related expenditures.
This webinar will explore the intersection of AI investment and evolving accounting standards, using practical, scenario-based discussions to focus on how organizations can apply existing U.S. GAAP frameworks to emerging AI-related costs.
As a result of participating in this session, you should be able to:
- Determine which U.S. GAAP capitalization framework applies to specific AI-related expenditures, including internal-use software, externally marketed software, cloud implementation costs, and intangible assets
- Apply the principles-based capitalization model introduced in ASU 2025-06, including management authorization and probable-to-complete criteria
- Evaluate the accounting treatment of AI model training costs and data acquisition, including identifying when costs qualify as intangible assets
- Analyze common AI investment scenarios and assess the judgments required to support appropriate accounting conclusions
- Identify governance, documentation, and policy considerations needed to support consistent accounting for AI-related costs
Continuing professional education
Prerequisites: None
Program level: Basic
Advance preparation: None
Delivery method: Webinar (group internet based)
Field of study: Accounting
This session is recommended for 1.5 hours of CPE credit.
Note: All participants MUST be logged into the webinar INDIVIDUALLY to receive CPE credit. CPE credit will only be granted in the name of the individual logged into the LIVE presentation. Crowe is unable to grant CPE credit for groups viewing the webinar or for viewing on-demand recordings of the webinar.
There is no registration fee for participating in this webinar; therefore, there is no cancellation fee.
Who should attend
C-suite leaders, CFOs, finance directors, chief information security officers and directors, chief legal officers, chief privacy officers, chief risk officers, chief information officers, tax directors, controllers, business owners, compliance leaders, director-level leaders, managers, audit committee members, and similar leaders
Presenters
- Bryan Lorello, Managing Partner, Technology, Media & Telecommunications
- Sean Prince, Partner, National Office
Additional information
For additional information, please contact Hannah Schierbeek.