{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/10/#60-relationships","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. 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310-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cefa1549e14f1a7f0aee8272dcbfe4f4e97efe289f20e6611c1a237ded00b10","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dca8567a5a06b0f16993e811c07be401028008c4c72ec3ed46daa4d10c4435f","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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350-40-30.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1db3fbf1fd1bcd4ba4a600a07c767c362beb9d7d7132c605af38ee3949be97a4","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fc2192913afac4f2ebba835208006979d27a05e3a607896a8d97c8b91442f5a","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"block":null,"heading":"Asset Retirement and Environmental Obligations","paragraphs":[{"citation":"340-10-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">For capitalization of costs incurred to treat asbestos, see Section <a altsource=\"GUID-A494E577-1661-44A4-9074-A036275390A8.ditamap\" class=\"ditamap\">410-30-45</a> and paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/410/30/#410-30-25-17\" class=\"xref\">410-30-25-17 through 25-18</a></div>.</div> </div>","snippet":"For capitalization of costs incurred to treat asbestos, see Section 410-30-45 and paragraphs 410-30-25-17 through 25-18.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc1f9b86aa01bf591a41f79bc652f36e4e09c7c3be35d706e7ba6d38bc8aab21","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"citation":"340-10-60-4","para":"60-4","html":"<div class=\"asc-body\"><div class=\"norm-text\">For accounting criteria for environmental contamination treatment costs, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/410/30/#410-30-25-16\" class=\"xref\">410-30-25-16 through 25-19</a></div>.</div> </div>","snippet":"For accounting criteria for environmental contamination treatment costs, see paragraphs 410-30-25-16 through 25-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8f2b2bd17951227e88cfc7ab45a5ff79f1c5511de94f752fd56c31df6b8594d","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"citation":"340-10-60-5","para":"60-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:371ad06fa8a33a58e237b00d0ad6677e7a0d2c6dc143fc82cb34d242b3a97543","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"citation":"340-10-60-6","para":"60-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85b886da58aa74bb7341740d38cd99e4a403461f20e039b4a098a183a488e4d0","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecb3d5a67035a5def3fcfd85884881efd0a806784759d8918e45b084e36bcb2a","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"block":null,"heading":"Other Expenses","paragraphs":[{"citation":"340-10-60-7","para":"60-7","html":"<div class=\"asc-body\"><div class=\"norm-text\">For accounting for the cost of business process reengineering activities, see Subtopic <a altsource=\"GUID-8E6ABB46-F097-499F-9672-69A704A5D98D.ditamap\" class=\"ditamap\">720-45</a>.</div> </div>","snippet":"For accounting for the cost of business process reengineering activities, see Subtopic 720-45.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:190e458bfe8066d4ff58f8375f494f9e12a7e205fa22b995a4a8c740e3556878","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"citation":"340-10-60-8","para":"60-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a608d620961c2e48d7ec4beb84e84db8b7950f5fe1a76021ac90be58c4376fe","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"citation":"340-10-60-9","para":"60-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-10/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-10</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d82673a6c51aaf8a281f35b15c721029602bc74a94ab94161699eb5f6ffefb60","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f793ab1044b2ba3fb04abbca403624df30e322a0c0207d840a312ed82791a407","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"block":null,"heading":"Entertainment—Cable Television","paragraphs":[{"citation":"340-10-60-10","para":"60-10","html":"<div class=\"asc-body\"><div class=\"norm-text\">For capitalization and subsequent measurement of initial subscriber installation costs, see Section <a altsource=\"GUID-C5584A24-2FA9-407A-8509-0C49C1045E2B.ditamap\" class=\"ditamap\">922-360-35</a>.</div> </div>","snippet":"For capitalization and subsequent measurement of initial subscriber installation costs, see Section 922-360-35.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb7fe691aa80b04d6ab30a3f85262e816a37b8a92784ef80c1b34a1e026b5a32","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5f425d4b37d51616f6875aa419974d1104a37132c309a57871b590d9748aded","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"block":null,"heading":"Entertainment—Music","paragraphs":[{"citation":"340-10-60-11","para":"60-11","html":"<div class=\"asc-body\"><div class=\"norm-text\">For reporting of an advance royalty to an artist as an asset, see paragraph <a href=\"/asc/340/928/#340-928-25-1\" class=\"xref\">928-340-25-1</a>.</div> </div>","snippet":"For reporting of an advance royalty to an artist as an asset, see paragraph 928-340-25-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25c2738c503c94aedb05db36170596b30cc81a4a662e9381545f620ef95dab8e","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cbce0e960b1958ec7ca12c0a42efe8c61866d15f1705be18980dd1abead238d","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"block":null,"heading":"Financial Services—Brokers and Dealers","paragraphs":[{"citation":"340-10-60-12","para":"60-12","html":"<div class=\"asc-body\"><div class=\"norm-text\">For consideration of a membership as an asset by broker dealers, see Section <a altsource=\"GUID-C498E71D-A9E9-4E55-BCEC-E27918B32C60.ditamap\" class=\"ditamap\">940-340-25</a>.</div> </div>","snippet":"For consideration of a membership as an asset by broker dealers, see Section 940-340-25.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:580b94d5ff2a958a481086bd4e9ba24a625a58899dc5ba47dd6683a85edd3735","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"citation":"340-10-60-13","para":"60-13","html":"<div class=\"asc-body\"><div class=\"norm-text\">For accounting guidance for underwriting expenses by broker dealers, see Sections <a altsource=\"GUID-753043C9-F028-4A1E-821F-7D3F579C51C8.ditamap\" class=\"ditamap\">940-20-25</a> and <a altsource=\"GUID-8AB6E753-8B35-4EDA-A703-50EF2ADB17EF.ditamap\" class=\"ditamap\">940-20-35</a>.</div> </div>","snippet":"For accounting guidance for underwriting expenses by broker dealers, see Sections 940-20-25 and 940-20-35.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c7dcb3ce00bb5e3459fd04051187a1631585e6c9fbbd7a40fc28007622a9406","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"citation":"340-10-60-14","para":"60-14","html":"<div class=\"asc-body\"><div class=\"norm-text\">For accounting guidance for distribution fees by broker dealers, see Subtopic <a altsource=\"GUID-83E79DA9-23B2-4BBD-9984-561F05EF27F5.ditamap\" class=\"ditamap\">940-340</a>.</div> </div>","snippet":"For accounting guidance for distribution fees by broker dealers, see Subtopic 940-340.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3df861dc2ee1e9b6917dce8d8004052ed5529352072de8481aa140726c541aaf","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f59323079e5b8baa54f8717c3c4a30d6585199d0443907b33dc8b18a3bffac4e","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"block":null,"heading":"Financial Services—Investment Companies","paragraphs":[{"citation":"340-10-60-15","para":"60-15","html":"<div class=\"asc-body\"><div class=\"norm-text\">For accounting for offering costs by investment companies, see Subtopic <a altsource=\"GUID-6D5FA5A3-7C53-45FD-9AD8-A0F80CFA230C.ditamap\" class=\"ditamap\">946-20</a>.</div> </div>","snippet":"For accounting for offering costs by investment companies, see Subtopic 946-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8a44cd7575f48fde53e02504a9a94ec1ba19ee10eb62caa1834192c269dbe27","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b54f2ce092edb5ad4c48d66cc0d509050c936790e9bd8788314ec5a688092cb","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482982","source_sha256":"100fb827955474219c36f4c3571aef4518f67bfd177cec2c15798a6765851194"}},{"block":null,"heading":"Financial Services—Title Plant","paragraphs":[{"citation":"340-10-60-16","para":"60-16","html":"<div class=\"asc-body\"><div class=\"norm-text\">For capitalization guidance for costs incurred to construct a title plant, see paragraph <a href=\"/asc/350/950/#350-950-30-1\" 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altsource=\"GUID-3C16B9D3-1B59-4D15-87B4-B1B9578AD509.ditamap\" class=\"ditamap\">985-20</a>.</div> </div>","snippet":"For accounting for the costs of computer software to be sold, leased, or otherwise marketed, see Subtopic 985-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e1b88f08c3778db8827a62ebd1c33345a684ef463e76848f64e632d5ecab8a7","downloaded_from":"2026-09-09T23:54:39.128Z","last_downloaded_at":"2026-09-09T23:54:39.128Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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