Page 93 -

54 Enterprise Data Governance

identified domains of the IT system, in order to progressively
build asset banks. New software developments are written
for this control of management and must justify their
contribution to the assets. Software is no longer seen as a
cost but rather as a contributor to intangible assets.
Managers, at the highest level within a company, must have
performance indicators specified by both the business and IT
department together, which present the strategic follow up
indicators of analytical accounting brought about by the
ACMS.

Figure 2.5. Example of intangible asset evolution (source: SMABTP)