The costs for testing are generally classified as…?

A major investment bank is planning to purchase a complex banking system that will interface with multiple applications at varying times of the day. Before deploying the system, there are various levels of testing that must be performed through joint testing between the in-house team and off-shore testing consultants. The testing will be performed in a resource-constrained shared environment and managed by the on-shore development team.

The costs for testing are generally classified as…?
A . Insurance
B . Maintenance costs
C . Acquisition costs
D . Purchase prices

View Answer

Answer: C

Explanation:

In the scenario, the buying organisation (investment bank) must conduct various types of testing before the deployment of the software system. These tests can be functional testing, factory acceptance testing and/or user acceptance testing. The costs for all these types of testing are classified as acquisition costs with regards of total cost of ownership.

Reference: CIPS study guide page 150-152

LO 3, AC 3.1