# ASC 350-40-50: Intangibles—Goodwill and Other — Internal-Use Software — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/40/#50-disclosure)

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## ASC 350-40-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/350/40/#50-disclosure)

SEC content: no

##### [350-40-50-1](https://asc.understandingaccounting.org/asc/350/40/#350-40-50-1)

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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:

[350-40-65-4](https://asc.understandingaccounting.org/asc/350/40/#350-40-65-4)The 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
    
    [Subparagraph superseded by Accounting Standards Update No. 2025-06.](https://asc.understandingaccounting.org/updates/asu-2025-06/)

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

##### [350-40-50-2](https://asc.understandingaccounting.org/asc/350/40/#350-40-50-2)

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An entity shall disclose the nature of its [hosting arrangements](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.") that are service contracts.

##### [350-40-50-3](https://asc.understandingaccounting.org/asc/350/40/#350-40-50-3)

Pending content: yes

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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:

[220-40-65-1](https://asc.understandingaccounting.org/asc/220/40/#220-40-65-1)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. See paragraphs

[220-40-50-21 through 50-25](https://asc.understandingaccounting.org/asc/220/40/#220-40-50-21)

for additional disclosure requirements.