# ASC 350-50-05: Intangibles—Goodwill and Other — Website Development Costs — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/50/#05-overview-and-background)

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## ASC 350-50-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/350/50/#05-overview-and-background)

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##### [350-50-05-1](https://asc.understandingaccounting.org/asc/350/50/#350-50-05-1)

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This Subtopic provides guidance on accounting for costs incurred to develop a website, including whether to capitalize or expense the following types of costs:

1.  a
    
    Costs incurred in the planning stage
    
2.  b
    
    Costs incurred in the website application and infrastructure development stage
    
3.  c
    
    Costs incurred to develop graphics
    
4.  d
    
    Costs incurred to develop content
    
5.  e
    
    Costs incurred in the operating stage.
    

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[350-40-65-4](https://asc.understandingaccounting.org/asc/350/40/#350-40-65-4)[Paragraph superseded by Accounting Standards Update No. 2025-06.](https://asc.understandingaccounting.org/updates/asu-2025-06/)