COMMENT LETTERS

Project: EITF-17A Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (a consensus of the FASB Emerging

Reference Number: 2018-230

Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (a consensus of the FASB Emerging
Letter Affiliation Submitted By:
1 MIND THE GAAP LLC SCOTT EHRLICH View
2 APPLE INC. CHRIS KONDO View
3 CALCPA/APAS COMMITTEE MATTHEW J. LOMBARDI View
4 ROB HOLLASCH View
5 WESTERN DIGITAL CORPORATION DONALD F. ROBERTSON JR. View
6 IBM CORPORATION ALISON YARA View
7 AMERICAN BANKERS ASSOCIATION JOSHUA STEIN View
8 VSCPA/AAAC CHARLES M. VALADEZ View
9 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
10 HERTZ GLOBAL HOLDINGS INC. ROBIN KRAMER View
11 RSM US LLP View
12 EXELON CORPORATION FABIAN E. SOUZA View
13 NYSSCPA HAROLD L. DEITERS III View
14 HP MARIE MYERS View
15 SCANSOURCE INC. GERALD LYONS View
16 JAY N. GRANT View
17 DUKE ENERGY WILLIAM E. CURRENS JR. View
18 TIM CHATTING View
19 CIGNA CORPORATION MARY T. AGOGLIA HOELTZEL View
20 AGGREGATE SINGULARITY INC. TERRY W. KIZZAR View
21 MARKEL CORPORATION NORA N. CROUCH View
22 BDO USA LLP View
23 GLOBAL PAYMENTS INC. DAVID M. SHEFFIELD View
24 IMA/FRC NANCY J. SCHROEDER View
25 GRANT THORNTON LLP View
26 AAA/FARS/FRPC TERI LOMBARDI YOHN View
27 WORLD VISION INC. SEE LISTED View
28 NACUBO SUSAN M. MENDITTO View
29 INDEPENDENT SECTOR AND TECHSOUP View
30 FEI/CCR MICK HOMAN View
31 DIGNITY HEALTH MARY CONNICK View
32 WORKIVA INC. J.W. MIKE STARR View
33 HYDRO-QUEBEC NADINE THIBODEAU View
34 BANK OF AMERICA JOHN M. JAMES View
35 PNC FINANCIAL SERVICES GROUP INC. LAUREN BELOT View
36 FEDEX CORPORATION JOHN L. MERINO AND JENNIFER L. JOHNSON View
37 FACEBOOK INC. NISARG JARIWALA View
38 BOK FINANCIAL JOHN C. MORROW View
39 CAPITAL ONE FINANCIAL CORPORATION TIMOTHY GOLDEN View
40 MSCPA/APAPC PHILIP B. PACINO View
41 NEXTERA ENERGY INC. KIRK CREWS View
42 T-MOBILE US INC. DAN DROBAC AND ADAM NELSEN View
43 CISCO SYSTEMS INC. PRAT BHATT View
44 ALPHABET INC. JOSH PAUL View
45 EEI/AGA RICHARD F. MCMAHON JR. AND GREGORY J. PETERSON View
46 PLANTE & MORAN PLLC View
47 FINANCIAL REPORTING ADVISORS LLC View
48 CONNOR GROUP INC. View
49 HUNTINGTON INGALLS INDUSTRIES NICOLAS SCHUCK View
50 FORD MOTOR COMPANY JULIE SHEPHERD View
51 MOCPA/TIG MARK WINIARSKI MIKE SCANLON JEFF ANTRAINER View
52 SALESFORCE.COM INC. JOSEPH C. ALLANSON AND ALEXANDRA BULDRINI View
53 ICPAS/APC BRIAN KOT AND WILLIAM KEIRSE View

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