{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/40/#00-status","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":"350","topic_title":"Intangibles—Goodwill and Other","subtopic":"350-40","subtopic_title":"Internal-Use Software","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-40-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL51794693-162235\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>Customer</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/h/#hosting-arrangement\" class=\"term\" title=\"In connection with accessing and using software products, an arrangement in which the customer of the software does not currently have possession of the software; rather, the customer accesses and uses the software on an as-needed basis.\"><span>Hosting Arrangement</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/h/#hosting-arrangement\" class=\"term\" title=\"In connection with accessing and using software products, an arrangement in which the customer of the software does not currently have possession of the software; rather, the customer accesses and uses the software on an as-needed basis.\"><span>Hosting Arrangement</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-05/\" class=\"xref\">Accounting Standards Update No. 2015-05</a></td><td class=\"entry\">04/15/2015</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#performance-requirements\" class=\"term\" title=\"(P) December 16, 2027; (N) December 16, 2027 350-40-65-4 Performance requirements are what an entity needs the software to do (for example, functions or features).\"><span>Performance Requirements</span></a></td><td class=\"entry\">Added </td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Preliminary Project Stage</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#probable\" class=\"term\" title=\"The future event or events are likely to occur.\"><span>Probable</span></a></td><td class=\"entry\">Added </td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a></td><td class=\"entry\">06/27/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-05/\" class=\"xref\">Accounting Standards Update No. 2015-05</a></td><td class=\"entry\">04/15/2015</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#revenue\" class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>Revenue</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#standalone-price\" class=\"term\" title=\"The price at which a customer would purchase a component of a contract separately.\"><span>Standalone Price</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-05-1\" class=\"xref\">350-40-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-05-1A\" class=\"xref\">350-40-05-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-05-1B\" class=\"xref\">350-40-05-1B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-05-1\" class=\"xref\">350-40-05-1 through 05-1B</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-05-1D\" class=\"xref\">350-40-05-1D</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/40/#350-40-05-1C\" class=\"xref\">350-40-05-1C through 05-1F</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/40/#350-40-05-2\" class=\"xref\">350-40-05-2 through 05-5</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-05-7\" class=\"xref\">350-40-05-7</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-05-8\" class=\"xref\">350-40-05-8</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-05-9\" class=\"xref\">350-40-05-9</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-05-10\" class=\"xref\">350-40-05-10</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-15-1\" class=\"xref\">350-40-15-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-15-2\" class=\"xref\">350-40-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-15-2\" class=\"xref\">350-40-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/40/#350-40-15-2A\" class=\"xref\">350-40-15-2A through 15-2C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-15-3\" class=\"xref\">350-40-15-3 through 15-4A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-15-4\" class=\"xref\">350-40-15-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-05/\" class=\"xref\">Accounting Standards Update No. 2015-05</a></td><td class=\"entry\">04/15/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-15-4C\" class=\"xref\">350-40-15-4C</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/40/#350-40-15-4A\" class=\"xref\">350-40-15-4A through 15-4C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-05/\" class=\"xref\">Accounting Standards Update No. 2015-05</a></td><td class=\"entry\">04/15/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-15-4D\" class=\"xref\">350-40-15-4D</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-15-5\" class=\"xref\">350-40-15-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-15-8\" class=\"xref\">350-40-15-8</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-15-9\" class=\"xref\">350-40-15-9</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-1\" class=\"xref\">350-40-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-2\" class=\"xref\">350-40-25-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-3\" class=\"xref\">350-40-25-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-4\" class=\"xref\">350-40-25-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-5\" class=\"xref\">350-40-25-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-5\" class=\"xref\">350-40-25-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/40/#350-40-25-6\" class=\"xref\">350-40-25-6 through 25-11</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-7\" class=\"xref\">350-40-25-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-12\" class=\"xref\">350-40-25-12</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-12A\" class=\"xref\">350-40-25-12A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-13\" class=\"xref\">350-40-25-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-16\" class=\"xref\">350-40-25-16</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2015-05/\" class=\"xref\">Accounting Standards Update No. 2015-05</a></td><td class=\"entry\">04/15/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-17\" class=\"xref\">350-40-25-17</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/40/#350-40-25-17A\" class=\"xref\">350-40-25-17A through 25-17J</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-25-18\" class=\"xref\">350-40-25-18</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-30-1\" class=\"xref\">350-40-30-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-30-4\" class=\"xref\">350-40-30-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-30-5\" class=\"xref\">350-40-30-5</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-35-3\" class=\"xref\">350-40-35-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-35-8\" class=\"xref\">350-40-35-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/40/#350-40-35-11\" class=\"xref\">350-40-35-11 through 35-17</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/40/#350-40-45-1\" class=\"xref\">350-40-45-1 through 45-3</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-50-1\" class=\"xref\">350-40-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-50-1\" class=\"xref\">350-40-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-50-2\" class=\"xref\">350-40-50-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-50-3\" class=\"xref\">350-40-50-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-50-3\" class=\"xref\">350-40-50-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-55-3\" class=\"xref\">350-40-55-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-55-4\" class=\"xref\">350-40-55-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/40/#350-40-55-5\" class=\"xref\">350-40-55-5 through 55-21</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-65-1\" class=\"xref\">350-40-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-05/\" class=\"xref\">Accounting Standards Update No. 2015-05</a></td><td class=\"entry\">04/15/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-65-2\" class=\"xref\">350-40-65-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-65-3\" class=\"xref\">350-40-65-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/40/#350-40-65-4\" class=\"xref\">350-40-65-4</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-06/\" class=\"xref\">Accounting Standards Update No. 2025-06</a></td><td class=\"entry\">09/18/2025</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nContract | Added | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nCustomer | 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