The document discusses accounting policies related to capitalization of initial payments for contracts, software development, and intangible assets. It covers the criteria for capitalization, impairment testing, and valuation methods for intangible assets acquired through business combinations. The document also details the reserve for merchant credit losses and check guarantees, highlighting the risks associated with merchant fraud and insolvency.
doj/DataSet10/EFTA01382664.pdf
{"title":"S-1/A Financial Statement","document_date":"2014-12-31","document_type":"tabular","document_subtype":"financial statement","key_organizations":["First Data"],"reference_numbers":["DB-SDNY-0082111","SDNY_GM_00228295","EFTA01382664"]}