# ASC 350-40-45: Intangibles—Goodwill and Other — Internal-Use Software — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/40/#45-other-presentation-matters)

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## ASC 350-40-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/350/40/#45-other-presentation-matters)

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### Implementation Costs of a Hosting Arrangement That Is a Service Contract

#### Amortization

##### [350-40-45-1](https://asc.understandingaccounting.org/asc/350/40/#350-40-45-1)

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An entity shall present the amortization of implementation costs described in paragraph [350-40-35-13](https://asc.understandingaccounting.org/asc/350/40/#350-40-35-13) in the same line item in the statement of income as the expense for fees for the associated [hosting arrangement](https://asc.understandingaccounting.org/glossary/h/#hosting-arrangement "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.").

#### Statement of Financial Position

##### [350-40-45-2](https://asc.understandingaccounting.org/asc/350/40/#350-40-45-2)

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An entity shall present the capitalized implementation costs described in paragraph [350-40-25-18](https://asc.understandingaccounting.org/asc/350/40/#350-40-25-18) in the same line item in the statement of financial position that a prepayment of the fees for the associated hosting arrangement would be presented.

#### Statement of Cash Flows

##### [350-40-45-3](https://asc.understandingaccounting.org/asc/350/40/#350-40-45-3)

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An entity shall classify the cash flows from capitalized implementation costs described in paragraph [350-40-25-18](https://asc.understandingaccounting.org/asc/350/40/#350-40-25-18) in the same manner as the cash flows for the fees for the associated hosting arrangement.