{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/50/#05-overview-and-background","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":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-50-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on accounting for costs incurred to develop a website, including whether to capitalize or expense the following types of costs:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Costs incurred in the planning stage</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\">Costs incurred in the website application and infrastructure development stage</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">Costs incurred to develop graphics</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\">Costs incurred to develop content</div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\">Costs incurred in the operating stage.</div></li></ol></div><div class=\"div pending-text\" id=\"pgroup_700A589E-6E92-1014-A13F-6E4B94C84136__GUID-30B7F4B7-6EA2-4A7C-A0EA-0849FBC98677\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2027; (N) December 16, 2027</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/350/40/#350-40-65-4\" class=\"xref\">350-40-65-4</a><a href=\"/updates/asu-2025-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2025-06.</a></div></div>","snippet":"This Subtopic provides guidance on accounting for costs incurred to develop a website, including whether to capitalize or expense the following types of costs:\n(a) Costs incurred in the planning stage\n(b) Costs incurred …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c3ebcf4ab134863db3c82a90a91d4fb1c93b04f95600a1a3a7ce590f2acd113","downloaded_from":"2026-09-10T00:02:51.519Z","last_downloaded_at":"2026-09-10T00:02:51.519Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482657","source_sha256":"8f5ac4f2d0a80aa98651ab07499429a8620227d485364f405b6df6930b84b56c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b33ec28bbd7cf6b1396464ff3b2da96cf246a90a232078853ef8f4d57e01feaa","downloaded_from":"2026-09-10T00:02:51.519Z","last_downloaded_at":"2026-09-10T00:02:51.519Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482657","source_sha256":"8f5ac4f2d0a80aa98651ab07499429a8620227d485364f405b6df6930b84b56c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51ffaca65f7f74d7bddf66e200ce1d46562c4f8dd0acdcac415b2d606f959820","downloaded_from":"2026-09-10T00:02:51.519Z","last_downloaded_at":"2026-09-10T00:02:51.519Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482657","source_sha256":"8f5ac4f2d0a80aa98651ab07499429a8620227d485364f405b6df6930b84b56c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51ffaca65f7f74d7bddf66e200ce1d46562c4f8dd0acdcac415b2d606f959820","downloaded_from":"2026-09-10T00:02:51.519Z","last_downloaded_at":"2026-09-10T00:02:51.519Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482657","source_sha256":"8f5ac4f2d0a80aa98651ab07499429a8620227d485364f405b6df6930b84b56c"}}