Which of the following statements is incorrect regarding internal-use software?
- The application and development costs of internal-use software should be amortized on a straight-line basis unless another systematic and rational basis is more representative of its costs.
- Internal-use software is considered to be software that is marketed as a separate product or as part of a product or process.
- The costs of testing and installing computer hardware should be capitalized as incurred.
- The costs of training and application maintenance should be expensed as incurred.