{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/330/985/#05-overview-and-background","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"330","topic_title":"Inventory","subtopic":"330-985","subtopic_title":"Software","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"330-985-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on inventory costs of computer software.</div></div>","snippet":"This Subtopic provides guidance on inventory costs of computer software.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d5dee2f04171cc1821fa71b1a7cba7f5de06606528516aabb667f08940e50e8","downloaded_from":"2026-09-09T23:53:59.630Z","last_downloaded_at":"2026-09-09T23:53:59.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477710","source_sha256":"a525eb91bc17eb43c09ea5f95d58ceb0ac7ca59a1927030d5f3b8a3d142cfdb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b82ae0946a5b80fe4b6242882cec8169e45776491bf4e5d65937215e00213c6","downloaded_from":"2026-09-09T23:53:59.630Z","last_downloaded_at":"2026-09-09T23:53:59.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477710","source_sha256":"a525eb91bc17eb43c09ea5f95d58ceb0ac7ca59a1927030d5f3b8a3d142cfdb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb1dc616c7071b66e7501e82eba65add7007deeb1f71e94d3b79a06eb1226c13","downloaded_from":"2026-09-09T23:53:59.630Z","last_downloaded_at":"2026-09-09T23:53:59.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477710","source_sha256":"a525eb91bc17eb43c09ea5f95d58ceb0ac7ca59a1927030d5f3b8a3d142cfdb5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb1dc616c7071b66e7501e82eba65add7007deeb1f71e94d3b79a06eb1226c13","downloaded_from":"2026-09-09T23:53:59.630Z","last_downloaded_at":"2026-09-09T23:53:59.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477710","source_sha256":"a525eb91bc17eb43c09ea5f95d58ceb0ac7ca59a1927030d5f3b8a3d142cfdb5"}}