{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/40/#15-scope-and-scope-exceptions","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":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"350-40-15-1","para":"15-1","html":"
The General Subsection of this Section establishes the pervasive scope for this Subtopic. The General Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 350-10-15, with specific transaction qualifications and exceptions noted below and in the Implementation Costs of a Hosting Arrangement That Is a Service Contract Subsection.
","snippet":"The General Subsection of this Section establishes the pervasive scope for this Subtopic. The General Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Secti…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15902de6415f736fd34bb293d65c7b1b658adc31fb3a394b1c0bd36fef48882a","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6597699935c24b5a1b1b76337b98a34d14142ebb904fa69c99e8534149ee9d96","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"350-40-15-2","para":"15-2","html":"
The guidance in the General Subsections of this Subtopic applies to the following transactions and activities:
  1. a
    Internal-use software
  2. b
    The proceeds of computer software developed or obtained for internal use that is marketed
  3. c
    New internal-use software developed or obtained that replaces previously existing internal-use software
  4. d
    Computer software that consists of more than one component or module. For example, an entity may develop an accounting software system containing three elements: a general ledger, an accounts payable subledger, and an accounts receivable subledger. In this example, each element might be viewed as a component or module of the entire accounting software system. The guidance in this Subtopic shall be applied to individual components or modules.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4The guidance in the General Subsections of this Subtopic applies to the following transactions and activities:
  1. a
    Internal-use software
  2. b
    The proceeds of computer software developed or obtained for internal use that is marketed
  3. c
    New internal-use software developed or obtained that replaces previously existing internal-use software
  4. d
    Computer software that consists of more than one component or module. For example, an entity may develop an accounting software system containing three elements: a general ledger, an accounts payable subledger, and an accounts receivable subledger. In this example, each element might be viewed as a component or module of the entire accounting software system. The guidance in this Subtopic shall be applied to individual components or modules.
  5. e
    Costs incurred to develop a website.
","snippet":"The guidance in the General Subsections of this Subtopic applies to the following transactions and activities:\n(a) Internal-use software\n(b) The proceeds of computer software developed or obtained for internal use that i…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f83fff2fe264a85cccba648d3151c84194e24f97f4a299bb9fafa9bec7ae401e","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-2A","para":"15-2A","html":"
Internal-use software has both of the following characteristics:
  1. a
    The software is acquired, internally developed, or modified solely to meet the entity's internal needs.
  2. b
    During the software's development or modification, no substantive plan exists or is being developed to market the software externally.
","snippet":"Internal-use software has both of the following characteristics:\n(a) The software is acquired, internally developed, or modified solely to meet the entity's internal needs.\n(b) During the software's development or modifi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:970c1e1b8ab234fec491a30843ad69f3d98f168b928f027f2ed9f7b0482ee09a","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-2B","para":"15-2B","html":"
A substantive plan to market software externally could include the selection of a marketing channel or channels with identified promotional, delivery, billing, and support activities. To be considered a substantive plan, implementation of the plan should be reasonably possible. Arrangements providing for the joint development of software for mutual internal use (for example, cost-sharing arrangements) and routine market feasibility studies are not substantive plans to market software for purposes of this Subtopic. Both characteristics in paragraph 350-40-15-2A must be met for software to be considered for internal use.
","snippet":"A substantive plan to market software externally could include the selection of a marketing channel or channels with identified promotional, delivery, billing, and support activities. To be considered a substantive plan,…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42b98d01fafd6ea32f6813b002e7354f9f033b5bb9263290263b65d2e122f9b6","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-2C","para":"15-2C","html":"
An entity's past practices related to selling software may help determine whether the software is for internal use or is subject to a plan to be marketed externally. For example, an entity in the business of selling computer software often both uses and sells its own software products. Such a past practice of both using and selling computer software creates a rebuttable presumption that any software developed by that entity is intended for sale, lease, or other marketing.
","snippet":"An entity's past practices related to selling software may help determine whether the software is for internal use or is subject to a plan to be marketed externally. For example, an entity in the business of selling comp…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bbe0d2f628b28547e90e981c16df63f03e8d414fb63c129f80873cf7ca5117d","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-3","para":"15-3","html":"
The General Subsections of this Subtopic provide guidance on when costs incurred for internal-use computer software are and are not capitalized.
","snippet":"The General Subsections of this Subtopic provide guidance on when costs incurred for internal-use computer software are and are not capitalized.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb6f297386fbcd8b9284c0c915b240954beb14f7ed001307182878eccaf8a126","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-4","para":"15-4","html":"
The guidance in this Subtopic does not apply to the following transactions and activities:
  1. a
    Software to be sold, leased, or otherwise marketed as a separate product or as part of a product or process, subject to Subtopic 985-20
  2. b
    Software to be used in research and development, subject to Subtopic 730-10
  3. c
    Software developed for others under a contractual arrangement, subject to contract accounting standards
  4. d
    Accounting for costs of reengineering activities, which often are associated with new or upgraded software applications.
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2018-15.
","snippet":"The guidance in this Subtopic does not apply to the following transactions and activities:\n(a) Software to be sold, leased, or otherwise marketed as a separate product or as part of a product or process, subject to Subto…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b68ea9f3c42c8c48a7555f410256ef570f9e82a7d7e171edf6eb21ea2f8b47e","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-4A","para":"15-4A","html":"
The guidance in the General Subsections of this Subtopic applies only to internal-use software that a customer obtains access to in a hosting arrangement if both of the following criteria are met:
  1. a
    The customer has the contractual right to take possession of the software at any time during the hosting period without significant penalty.
  2. b
    It is feasible for the customer to either run the software on its own hardware or contract with another party unrelated to the vendor to host the software.
","snippet":"The guidance in the General Subsections of this Subtopic applies only to internal-use software that a customer obtains access to in a hosting arrangement if both of the following criteria are met:\n(a) The customer has th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1abe748865633c273f6f97244713580399dd3d190a2807c8161e8a2fc6cbb2ba","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-4B","para":"15-4B","html":"
For purposes of the guidance in paragraph 350-40-15-4A(a), the term without significant penalty contains two distinct concepts:
  1. a
    The ability to take delivery of the software without incurring significant cost
  2. b
    The ability to use the software separately without a significant diminution in utility or value.
","snippet":"For purposes of the guidance in paragraph 350-40-15-4A(a), the term without significant penalty contains two distinct concepts:\n(a) The ability to take delivery of the software without incurring significant cost\n(b) The …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24bb9218390c10cae96c08be17feef2afe5e348980b1df3e14df6302b310e679","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-4C","para":"15-4C","html":"
Hosting arrangements that do not meet both criteria in paragraph 350-40-15-4A are service contracts and do not constitute a purchase of, or convey a license to, software.
","snippet":"Hosting arrangements that do not meet both criteria in paragraph 350-40-15-4A are service contracts and do not constitute a purchase of, or convey a license to, software.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77bb359c8a3af84615b2505facd4927a97aa64aaf1ed2113877b1189ea73d634","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-4D","para":"15-4D","html":"
Implementation costs of a hosting arrangement that does not meet both criteria in paragraph 350-40-15-4A shall be accounted for in accordance with the Implementation Costs of a Hosting Arrangement That Is a Service Contract Subsections of this Subtopic.
","snippet":"Implementation costs of a hosting arrangement that does not meet both criteria in paragraph 350-40-15-4A shall be accounted for in accordance with the Implementation Costs of a Hosting Arrangement That Is a Service Contr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49cb4555297cf5a90174ee77f2359662b4df8783ee5fe8e2a78e3550444e00ec","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-5","para":"15-5","html":"
Costs of computer software that is sold, leased, or otherwise marketed as a separate product or as part of a product or process are within the scope of Subtopic 985-20. For example, software designed for and embedded in a semiconductor chip is included in the scope of that Subtopic because it is an integral part of the product. By contrast, software for internal use, though it may be used in developing a product, is not part of or included in the actual product or service sold. If software is used by the vendor in the production of the product or providing the service but the customer does not acquire the software or the future right to use it, the software is covered by this Subtopic. For example, for a communications entity selling telephone services, software included in a telephone switch is part of the internal equipment used to deliver a service but is not part of the product or service actually being acquired or received by the customer. Paragraph 350-40-55-1 includes examples of computer software considered to be for internal use and thus not part of a product or process. Paragraph 350-40-55-2 includes examples of when computer software is not for internal use.
","snippet":"Costs of computer software that is sold, leased, or otherwise marketed as a separate product or as part of a product or process are within the scope of Subtopic 985-20. For example, software designed for and embedded in …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d41b2b6e7765258600a6dd7398de7113f7615a071bf1145490ea228350d2939c","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:606406d16e168293b3f2544d1ca9e8609ae3aca6525f3f045d6aeed88251a666","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"block":null,"heading":"Other Considerations","paragraphs":[{"citation":"350-40-15-6","para":"15-6","html":"
The guidance in this Subtopic does not change any of the provisions in the following Subtopics:
  1. a
    Subtopic 985-20
  2. b
    Subtopic 720-45.
","snippet":"The guidance in this Subtopic does not change any of the provisions in the following Subtopics:\n(a) Subtopic 985-20\n(b) Subtopic 720-45.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eed9154403f94ef91462ff250859f7de6f9fa02cb6c3aaa160e702b219f3e80d","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-7","para":"15-7","html":"
The following costs of internal-use computer software are included in research and development and shall be accounted for in accordance with the provisions of Subtopic 730-10:
  1. a
    Purchased or leased computer software used in research and development activities where the software does not have alternative future uses
  2. b
    All internally developed internal-use computer software (including software developed by third parties, for example, programmer consultants) in either of the following circumstances:
    1. 1
      The software is a pilot project (that is, software of a nature similar to a pilot plant as noted in paragraph 730-10-55-1(h)).
    2. 2
      The software is used in a particular research and development project, regardless of whether the software has alternative future uses.
","snippet":"The following costs of internal-use computer software are included in research and development and shall be accounted for in accordance with the provisions of Subtopic 730-10:\n(a) Purchased or leased computer software us…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38697b02f367b0c6aaace65ead141768429cf0feffddde6f119769cfe170b573","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48aab55f22ae7e814d5e26ea7e32318b58e370586a69813cd16fe8e9144d212c","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"block":"Implementation Costs of a Hosting Arrangement That Is a Service Contract","heading":null,"paragraphs":[{"citation":"350-40-15-8","para":"15-8","html":"
The Implementation Costs of a Hosting Arrangement That Is a Service Contract Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific qualifications noted in paragraph 350-40-15-9.
","snippet":"The Implementation Costs of a Hosting Arrangement That Is a Service Contract Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific qu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95cb7a73857877e72d513b4723dbede38c925a074ff343f4b63ccfcf8746f70e","downloaded_from":"2026-09-10T00:02:20.520Z","last_downloaded_at":"2026-09-10T00:02:20.520Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482708","source_sha256":"3338301b67699e500388f2a3be0a81515dbb816ff87c5cba5d44c4c1bd8a9f86"}},{"citation":"350-40-15-9","para":"15-9","html":"
The Implementation Costs of a Hosting Arrangement That Is a Service Contract Subsections of this Subtopic provide guidance on when costs incurred to implement a hosting arrangement that does not meet both criteria in paragraph 350-40-15-4A are and are not capitalized.
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