{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/50/#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":"350-50","subtopic_title":"Website Development Costs","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-50-00-1","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\"><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=\"/asc/350/50/#350-50-05-1\" class=\"xref\">350-50-05-1</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Superseded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\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/50/#350-50-15-1\" class=\"xref\">350-50-15-1 through 15-3</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Superseded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\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/50/#350-50-25-1\" class=\"xref\">350-50-25-1 through 25-17</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Superseded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\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/50/#350-50-55-1\" class=\"xref\">350-50-55-1 through 55-9</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Superseded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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n350-50-05-1 | Superseded | Accounting Standards Update No. 2025-06 | 09/18/2025 |\n350-50…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c67dd3f8ef5098930d2534186c51a922b6a6ae4937fe28d14bd1ae78307bfba3","downloaded_from":"2026-09-10T00:02:49.004Z","last_downloaded_at":"2026-09-10T00:02:49.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476145","source_sha256":"d9ad7989faf2fe1bedf0b20233aab1dc803219fd7fc704916d993d84d22c7b9c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:463f205fe9ee43452fa2bacb2d9724b8d36c074bd375d4601478ce7f965b126a","downloaded_from":"2026-09-10T00:02:49.004Z","last_downloaded_at":"2026-09-10T00:02:49.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476145","source_sha256":"d9ad7989faf2fe1bedf0b20233aab1dc803219fd7fc704916d993d84d22c7b9c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:725ead8cf6320bdec84a6dc7cf67fbe51c7a53d6430cd6085c0da1201a73123d","downloaded_from":"2026-09-10T00:02:49.004Z","last_downloaded_at":"2026-09-10T00:02:49.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476145","source_sha256":"d9ad7989faf2fe1bedf0b20233aab1dc803219fd7fc704916d993d84d22c7b9c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:725ead8cf6320bdec84a6dc7cf67fbe51c7a53d6430cd6085c0da1201a73123d","downloaded_from":"2026-09-10T00:02:49.004Z","last_downloaded_at":"2026-09-10T00:02:49.004Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476145","source_sha256":"d9ad7989faf2fe1bedf0b20233aab1dc803219fd7fc704916d993d84d22c7b9c"}}