# ASC 350-50-15: Intangibles—Goodwill and Other — Website Development Costs — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/50/#15-scope-and-scope-exceptions)

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## ASC 350-50-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/350/50/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [350-50-15-1](https://asc.understandingaccounting.org/asc/350/50/#350-50-15-1)

Pending content: yes

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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:

[350-40-65-4](https://asc.understandingaccounting.org/asc/350/40/#350-40-65-4)

<table class="asc-table" frame="top"><tbody><tr><td class="entry"><em class="ph i"><strong class="ph b">Editor's Note</strong>: Paragraph 350-50-15-1 will be superseded upon transition, together with its heading.</em></td></tr><tr><td class="entry">&gt; <strong class="ph b">Overall Guidance</strong></td></tr></tbody></table>

[Paragraph superseded by Accounting Standards Update No. 2025-06.](https://asc.understandingaccounting.org/updates/asu-2025-06/)

#### Transactions

##### [350-50-15-2](https://asc.understandingaccounting.org/asc/350/50/#350-50-15-2)

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Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic applies to the following transactions and activities:

1.  a
    
    Costs incurred to develop a website.
    

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)

<table class="asc-table" frame="top"><tbody><tr><td class="entry"><em class="ph i"><strong class="ph b">Editor's Note</strong>: Paragraph 350-50-15-2 will be superseded upon transition, together with its heading.</em></td></tr><tr><td class="entry">&gt; <strong class="ph b">Transactions</strong></td></tr></tbody></table>

[Paragraph superseded by Accounting Standards Update No. 2025-06.](https://asc.understandingaccounting.org/updates/asu-2025-06/)

##### [350-50-15-3](https://asc.understandingaccounting.org/asc/350/50/#350-50-15-3)

Pending content: yes

Source downloaded (UTC): 2026-09-10T00:02:55.514Z to 2026-09-10T00:02:55.514Z

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Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic does not apply to the following transactions and activities:

1.  a
    
    The cost of hardware
    
2.  b
    
    Acquisitions of servers and related hardware infrastructure.
    

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/)