{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/40/#50-disclosure","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":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-40-50-1","para":"50-1","html":"
The General Subsection of this Subtopic does not require any incremental disclosures. Disclosure shall be made in accordance with existing authoritative literature including the following:
  1. a
    Topic 275
  2. b
    Subtopic 730-10
  3. c
    Topic 235
  4. d
    Subtopic 360-10.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4The disclosure requirements in Subtopic 360-10 on property, plant, and equipment apply to capitalized costs accounted for under this Subtopic, regardless of how those costs are presented in the financial statements. For purposes of applying those disclosure requirements, any disclosures in Subtopic 360-10 related to property, plant, and equipment shall be applied to internal-use software costs and related amortization. Additionally, disclosure shall be made in accordance with existing authoritative literature including the following:
  1. a
    Topic 275
  2. b
    Subtopic 730-10
  3. c
    Topic 235
  4. d
","snippet":"The General Subsection of this Subtopic does not require any incremental disclosures. Disclosure shall be made in accordance with existing authoritative literature including the following:\n(a) Topic 275\n(b) Subtopic 730-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa0cf4ecbe3dadd100e9bc08673c6e924d42eb374e439d5670c03cfe9de54d6c","downloaded_from":"2026-09-10T00:02:37.630Z","last_downloaded_at":"2026-09-10T00:02:37.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482558","source_sha256":"8d924acf3aa218aff7ee9088cc15b6276c856217b5616e1678d99728b7b832ce"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6c1c2dd9eb26507283438c6da1224c052990d66be57ae75ed291594aa48f924","downloaded_from":"2026-09-10T00:02:37.630Z","last_downloaded_at":"2026-09-10T00:02:37.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482558","source_sha256":"8d924acf3aa218aff7ee9088cc15b6276c856217b5616e1678d99728b7b832ce"}},{"block":"Implementation Costs of a Hosting Arrangement That Is a Service Contract","heading":null,"paragraphs":[{"citation":"350-40-50-2","para":"50-2","html":"
An entity shall disclose the nature of its hosting arrangements that are service contracts.
","snippet":"An entity shall disclose the nature of its hosting arrangements that are service contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5551d62ef7d98277d5347d167e05598d9396566de302a95a77959c1065d06f45","downloaded_from":"2026-09-10T00:02:37.630Z","last_downloaded_at":"2026-09-10T00:02:37.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482558","source_sha256":"8d924acf3aa218aff7ee9088cc15b6276c856217b5616e1678d99728b7b832ce"}},{"citation":"350-40-50-3","para":"50-3","html":"
The disclosure requirements in the General Subsection of this Section are applicable to the capitalized implementation costs of hosting arrangements that are service contracts. An entity shall make the disclosures in Subtopic 360-10 as if the capitalized implementation costs were a separate major class of depreciable asset.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1The disclosure requirements in the General Subsection of this Section are applicable to the capitalized implementation costs of hosting arrangements that are service contracts. An entity shall make the disclosures in Subtopic 360-10 as if the capitalized implementation costs were a separate major class of depreciable asset. See paragraphs
220-40-50-21 through 50-25
for additional disclosure requirements.
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