{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/50/#15-scope-and-scope-exceptions","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":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"350-50-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 350-10-15, with specific transaction qualifications noted below.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 350-10-15, with specific transaction qualifications noted below.Transition date:(P) December 16, 2027; (N) Decemb…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9540c3396317d37b85796d7cf246a852739f1bd96e5d3124da0a38c26f1419f8","downloaded_from":"2026-09-10T00:02:55.514Z","last_downloaded_at":"2026-09-10T00:02:55.514Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482634","source_sha256":"e4812cbfb6e0da567bdcf9c71faf2498902142c9fb3ab158dc54ab4745160d5a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d04eca2054c157850ef604b0642d9a20bd559493014433917b2b2c178c21946","downloaded_from":"2026-09-10T00:02:55.514Z","last_downloaded_at":"2026-09-10T00:02:55.514Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482634","source_sha256":"e4812cbfb6e0da567bdcf9c71faf2498902142c9fb3ab158dc54ab4745160d5a"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"350-50-15-2","para":"15-2","html":"
The guidance in this Subtopic applies to the following transactions and activities:
a
Costs incurred to develop a website.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
","snippet":"The guidance in this Subtopic applies to the following transactions and activities:\n(a) Costs incurred to develop a website.\nTransition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:350-40-65-4\nEdi…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c26a9262391011f956ae8c7f35b464ad607770b17079608f18d9a8a336915a4c","downloaded_from":"2026-09-10T00:02:55.514Z","last_downloaded_at":"2026-09-10T00:02:55.514Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482634","source_sha256":"e4812cbfb6e0da567bdcf9c71faf2498902142c9fb3ab158dc54ab4745160d5a"}},{"citation":"350-50-15-3","para":"15-3","html":"
The guidance in this Subtopic does not apply to the following transactions and activities:
a
The cost of hardware
b
Acquisitions of servers and related hardware infrastructure.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
","snippet":"The guidance in this Subtopic does not apply to the following transactions and activities:\n(a) The cost of hardware\n(b) Acquisitions of servers and related hardware infrastructure.\nTransition date:(P) December 16, 2027; …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e1b1dca96e8a8c6f647a3b4e433d297605512969cc98ca4723c0544b0847c00","downloaded_from":"2026-09-10T00:02:55.514Z","last_downloaded_at":"2026-09-10T00:02:55.514Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482634","source_sha256":"e4812cbfb6e0da567bdcf9c71faf2498902142c9fb3ab158dc54ab4745160d5a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8021947bd20f3ca9202e635c4a949b7b383c356b640ac1f64d777ed33ad0db08","downloaded_from":"2026-09-10T00:02:55.514Z","last_downloaded_at":"2026-09-10T00:02:55.514Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482634","source_sha256":"e4812cbfb6e0da567bdcf9c71faf2498902142c9fb3ab158dc54ab4745160d5a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01ccd840a1204f5cfa2b0b6ca15621329463ffde9e75c4a87b02cbda68ea5f96","downloaded_from":"2026-09-10T00:02:55.514Z","last_downloaded_at":"2026-09-10T00:02:55.514Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482634","source_sha256":"e4812cbfb6e0da567bdcf9c71faf2498902142c9fb3ab158dc54ab4745160d5a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01ccd840a1204f5cfa2b0b6ca15621329463ffde9e75c4a87b02cbda68ea5f96","downloaded_from":"2026-09-10T00:02:55.514Z","last_downloaded_at":"2026-09-10T00:02:55.514Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482634","source_sha256":"e4812cbfb6e0da567bdcf9c71faf2498902142c9fb3ab158dc54ab4745160d5a"}}