How to keep accounts for the software developed by software companies for customers?

The software developed by software companies for customers needs to be confirmed according to the actual situation. The ownership of the software belongs to the software development company, which is included in the R&D expenditure account and transferred to intangible assets after the development is completed. If the ownership of the software belongs to the customer, it can be regarded as a product produced by the software company and should be included in the "inventory".