# ASC 330-985-40: Inventory — Software — 40 Derecognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/985/#40-derecognition)

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## ASC 330-985-40: 40 Derecognition

[Read section](https://asc.understandingaccounting.org/asc/330/985/#40-derecognition)

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##### [330-985-40-1](https://asc.understandingaccounting.org/asc/330/985/#330-985-40-1)

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The costs incurred for duplicating the computer software, documentation, and training materials from the [product masters](https://asc.understandingaccounting.org/glossary/p/#product-master "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.") and for physically packaging the product for distribution shall be charged to cost of sales when revenue from the sale of those units is recognized.