{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/330/985/#25-recognition","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":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"330-985-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_4BA0E4F3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The costs incurred for duplicating the computer software, documentation, and training materials from the <a href=\"/glossary/p/#product-master\" class=\"term\" title=\"A completed version, ready for copying, of the computer software product, the documentation, and the training materials that are to be sold, leased, or otherwise marketed.\"><span>product masters</span></a> and for physically packaging the product for distribution shall be capitalized as inventory on a unit-specific basis. </span></span></div></div>","snippet":"The costs incurred for duplicating the computer software, documentation, and training materials from the product masters and for physically packaging the product for distribution shall be capitalized as inventory on a un…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8639d7bc9ee45d7ba3a1b46f6376b0840ff2d798b16999cc4ebaf1d80332d5a","downloaded_from":"2026-09-09T23:54:08.959Z","last_downloaded_at":"2026-09-09T23:54:08.959Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477739","source_sha256":"4c5f93bd9bd56e14a9bc93d24e45630a3bc16e1240cb602993a4610c6ca320d0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fc3ee9fb6213167fcaa090881911799362e605630563708d2a0b38d05285cd1","downloaded_from":"2026-09-09T23:54:08.959Z","last_downloaded_at":"2026-09-09T23:54:08.959Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477739","source_sha256":"4c5f93bd9bd56e14a9bc93d24e45630a3bc16e1240cb602993a4610c6ca320d0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1381f369bbe054a639aa4dcda369e99fd3f3f5c32e5f743c6714c4ca452be833","downloaded_from":"2026-09-09T23:54:08.959Z","last_downloaded_at":"2026-09-09T23:54:08.959Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477739","source_sha256":"4c5f93bd9bd56e14a9bc93d24e45630a3bc16e1240cb602993a4610c6ca320d0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1381f369bbe054a639aa4dcda369e99fd3f3f5c32e5f743c6714c4ca452be833","downloaded_from":"2026-09-09T23:54:08.959Z","last_downloaded_at":"2026-09-09T23:54:08.959Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477739","source_sha256":"4c5f93bd9bd56e14a9bc93d24e45630a3bc16e1240cb602993a4610c6ca320d0"}}