Salesforce.com Inc. raised its profit and sales guidance for the fiscal first quarter and for fiscal 2019, as a result of the adoption of new accounting standards using the full retrospective method. The customer-relations management software company said it now expects first quarter adjusted earnings per share of 46 cents to 47 cents and revenue of $2.935 billion to $2.945 billion, compared with its previous guidance of EPS of 43 cents to 44 cents and revenue of $2.925 billion to $2.935 billion. For fiscal 2019, the company now expects adjusted EPS of $2.25 to $2.27 and revenue of $12.66 billion to $12.71 billion, compared with the previous outlook of EPS of $2.02 to $2.04 and revenue of $12.60 billion to $12.65 billion. “Under the new standard, costs related to obtaining new revenue contracts are anticipated to be amortized on a straight-line basis over four years, which, although longer than the typical initial contract period, reflects the average period of benefit, including expected contract renewals. Additionally, the company expects to amortize capitalized costs for renewals and success fees paid to partners over two years,” the company said in a statement. The stock, which slipped 0.2% in premarket trade, has rallied 11.4% over the past three months through Thursday while the S&P 500 has lost 2.0%.