What do you mean by technical feasibility?

'Technological Feasibility' is established upon completion of a detailed program design or a working model [in regards to setting standards for software accounting].

This is important in regards to how to treat costs incurred with production of software products... before ['Technological Feasibility'] is established, costs are a 'Research + Development' expense. Once 'Technological Feasibility' established costs are capitalized and amortized to the current and future periods.