原题：Case study
The Flexisoft Company has had excellent success in developing business software for microcomputers. Management has followed the accounting practice of deferring the development costs for the software until sufficient sales have developed to cover the software cost. Because of past successes, management feels it is improper to change software costs directly to expense as current GAAP requires.
What are the pros and cons of deferring or expensing immediately these developmental costs?
翻译：案例研究
Flexisoft公司在电脑设计商业软件上取得了成功，管理上遵循了延迟软件生产成本的确认，直到高效率的销售量能够支付软件成本。由于过去的成功经验，管理层觉得直接将软件费用,直接费用计入成本不合适，不符合目前公认会计准则的要求 。延期或者直接将这些开发成本费用化的优缺点是什么？

本人英语水平较烂，翻译的可能不好，求高人解答啊 谢谢了！