{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/50/#25-recognition","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":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-50-25-1","para":"25-1","html":"
The guidance in this Section refers to various website development stages. See Section 350-50-55 for details regarding the types of costs and activities incurred during those stages.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"The guidance in this Section refers to various website development stages. See Section 350-50-55 for details regarding the types of costs and activities incurred during those stages.Transition date:(P) December 16, 2027;…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2751c098ea559ed34b27c177585aca2c298d3e186c4a9af0f5ebbe69dab361b5","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09d5bf84a0c620d0a4b9b62257ec8ea095f2c3e59e5a7f8eed06b0ae96fb7187","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"block":null,"heading":"Costs Incurred in the Planning Stage","paragraphs":[{"citation":"350-50-25-2","para":"25-2","html":"
Regardless of whether the website planning activities specifically relate to software, all costs incurred in the planning stage shall be expensed as incurred.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4
Editor's Note: Paragraph 350-50-25-2 will be superseded upon transition, together with its heading.
> Costs Incurred in the Planning Stage
Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Regardless of whether the website planning activities specifically relate to software, all costs incurred in the planning stage shall be expensed as incurred. Transition date:(P) December 16, 2027; (N) December 16, 2027T…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ef2f5da19a1bb239f7264f00f588ee23b48e20abd2fe0e9f2a311b3cb44e409","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6145f952ee3512d95bfdf022dbb215e9d30db2dc6b19fb24888b3fb282cc3f4","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"block":null,"heading":"Costs Incurred in the Website Application and Infrastructure Development Stage","paragraphs":[{"citation":"350-50-25-3","para":"25-3","html":"
The discussion of website application and infrastructure development assumes that any software is developed for the entity's internal needs and no plan exists or is being developed to market the software externally.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4
Editor's Note: Paragraph 350-50-25-3 will be superseded upon transition, together with its heading.
> Costs Incurred in the Website Application and Infrastructure Development Stage
Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"The discussion of website application and infrastructure development assumes that any software is developed for the entity's internal needs and no plan exists or is being developed to market the software externally. Tran…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dc878e2ca0a7023a95bc698635c160a49d34829358a4d09627cc8e7895dc7ad","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-4","para":"25-4","html":"
All costs relating to software used to operate a website shall be accounted for under Subtopic 350-40 unless a plan exists or is being developed to market the software externally. Software for which a plan exists or is being developed to market the software externally is subject to Subtopic 985-20, and costs associated with the development of that software shall be expensed until technological feasibility is established. See paragraph 985-20-25-2.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"All costs relating to software used to operate a website shall be accounted for under Subtopic 350-40 unless a plan exists or is being developed to market the software externally. Software for which a plan exists or is b…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24e02d6ce614a2ea70390dacd42587485874ff11bc5c03da7d4393174b8fefda","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-5","para":"25-5","html":"
Fees incurred for website hosting, which involve the payment of a specified, periodic fee to an internet service provider in return for hosting the website on its server(s) connected to the internet, generally are expensed over the period of benefit.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Fees incurred for website hosting, which involve the payment of a specified, periodic fee to an internet service provider in return for hosting the website on its server(s) connected to the internet, generally are expens…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:236c55a491d6fe4dcc467c38e7b8f046a14624b172c0c66a8a7ff49e300f9e36","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-6","para":"25-6","html":"
Costs incurred to purchase software tools, or costs incurred during the application development stage for internally developed tools, shall be capitalized unless they are used in research and development and meet either of the following conditions:
  1. a
    They do not have any alternative future uses.
  2. b
    They are internally developed and represent a pilot project or are being used in a specific research and development project (see paragraph 350-40-15-7).
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Costs incurred to purchase software tools, or costs incurred during the application development stage for internally developed tools, shall be capitalized unless they are used in research and development and meet either …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55ca66111a8d375b982fb54d780d25c97d351552bb28df60367d625702bee00b","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-7","para":"25-7","html":"
Costs to obtain and register an internet domain shall be capitalized under Section 350-30-25.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Costs to obtain and register an internet domain shall be capitalized under Section 350-30-25. Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:350-40-65-4Paragraph superseded by Accounting …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93c83f1439be8b1f82ad4de861325d0fa94a787e16ba2a7168154fa4b9d4113f","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9fb744b857f4ea6256c71c4d2787418abe3bb9a975a2bd5de4b8ab579025ebb","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"block":null,"heading":"Costs Incurred in the Graphics Development Stage","paragraphs":[{"citation":"350-50-25-8","para":"25-8","html":"
Graphics are a component of software. The costs of developing initial graphics shall be accounted for under Subtopic 350-40 for internal-use software, and Subtopic 985-20 for software marketed externally.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4
Editor's Note: Paragraph 350-50-25-8 will be superseded upon transition, together with its heading.
> Costs Incurred in the Graphics Development Stage
Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Graphics are a component of software. The costs of developing initial graphics shall be accounted for under Subtopic 350-40 for internal-use software, and Subtopic 985-20 for software marketed externally. Transition date…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9b64fca83dbfcd0587ca6a1d087272698911bcb1794d201b34776c699c01cc8","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-9","para":"25-9","html":"
Modifications to graphics after a website is launched shall be evaluated to determine whether the modifications represent maintenance or enhancements of the website.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Modifications to graphics after a website is launched shall be evaluated to determine whether the modifications represent maintenance or enhancements of the website. Transition date:(P) December 16, 2027; (N) December 16…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eef831a426849ae7b3155b5f306d10852e74ce30f2f11e70f54b9567a6057b60","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68a0baf498df27b7aacf3fff4aeee7e89426a17c5ad3187dbf1515c5fda97dfb","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"block":null,"heading":"Costs Incurred in the Content Development Stage","paragraphs":[{"citation":"350-50-25-10","para":"25-10","html":"
Accounting for website content involves issues that also apply to other forms of content or information that are not unique to websites.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4
Editor's Note: Paragraph 350-50-25-10 will be superseded upon transition, together with its heading.
> Costs Incurred in the Content Development Stage
Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Accounting for website content involves issues that also apply to other forms of content or information that are not unique to websites. Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:350…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4cd008080713716029eeabab1bbad7eec2a974922dd30acc861fe4fee9e7d25","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-11","para":"25-11","html":"
Costs to input content into a website shall be expensed as incurred.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Costs to input content into a website shall be expensed as incurred. Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70b43bc58848b3dff642c2881880f74ce80789e42f1865d3e914fb282888bbf3","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-12","para":"25-12","html":"
Software used to integrate a database with a website shall be capitalized under paragraphs
350-40-25-2 through 25-4
.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Software used to integrate a database with a website shall be capitalized under paragraphs 350-40-25-2 through 25-4. Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:350-40-65-4Paragraph su…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2624005c4c7bb7e3824900bcbd054eb7a6762e7bb8d2c5192518f6a3facfb1a6","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-13","para":"25-13","html":"
Data conversion costs shall be expensed as incurred (see paragraph 350-40-25-5).
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Data conversion costs shall be expensed as incurred (see paragraph 350-40-25-5). Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:350-40-65-4Paragraph superseded by Accounting Standards Upd…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d04d0f8f0fd8787eb45b68e5e1f059a86c18f63f1411f74783afd977fea5d6e","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a656907cd800fe4879eed01c9892cdfbc13285329203bfc3aeb4789297f1173a","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"block":null,"heading":"Costs Incurred in the Operating Stage","paragraphs":[{"citation":"350-50-25-14","para":"25-14","html":"
Costs of operating a website shall not be accounted for differently from the costs of other operations; that is, those costs shall be expensed as incurred.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4
Editor's Note: Paragraph 350-50-25-14 will be superseded upon transition, together with its heading.
> Costs Incurred in the Operating Stage
Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Costs of operating a website shall not be accounted for differently from the costs of other operations; that is, those costs shall be expensed as incurred. Transition date:(P) December 16, 2027; (N) December 16, 2027Tran…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ced65af8dd9e0c742d40fefa550c4cb3c5e68558517b2e7d5b25b4adea8e1af4","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-15","para":"25-15","html":"
Costs incurred in the operation stage that involve providing additional functions or features to the website shall be accounted for as, in effect, new software. That is, costs of upgrades and enhancements that add functionality shall be expensed or capitalized based on the general model of paragraph 350-40-25-7 (which requires certain costs relating to upgrades and enhancements to be capitalized if it is probable that they will result in added functionality) or, for software that is marketed, paragraphs
985-20-25-3 through 25-4
(which apply a software capitalization model to product enhancements, which include improvements that extend the life or significantly improve the marketability of a product).
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Costs incurred in the operation stage that involve providing additional functions or features to the website shall be accounted for as, in effect, new software. That is, costs of upgrades and enhancements that add functi…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66b37dc9cfe3d715b48fb19adcf273814a0116d4853f0daff92f0e0c6b81f38c","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-16","para":"25-16","html":"
The determination of whether a change to website software results in an upgrade or enhancement (if internal-use software), or a product enhancement (if externally marketed software), is a matter of judgment based on the specific facts and circumstances. Paragraph 350-40-25-10 states that entities that cannot separate internal costs on a reasonably cost-effective basis between maintenance and relatively minor upgrades and enhancements shall expense such costs as incurred.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"The determination of whether a change to website software results in an upgrade or enhancement (if internal-use software), or a product enhancement (if externally marketed software), is a matter of judgment based on the …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62bda0a2f2a16112532f95e67d516cf2efeed0f0d6c51c18e3f8f00feac17d3c","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},{"citation":"350-50-25-17","para":"25-17","html":"
Costs to register the website with internet search engines represent advertising costs and shall be expensed as incurred under paragraph 720-35-25-1.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
350-40-65-4Paragraph superseded by Accounting Standards Update No. 2025-06.
","snippet":"Costs to register the website with internet search engines represent advertising costs and shall be expensed as incurred under paragraph 720-35-25-1. Transition date:(P) December 16, 2027; (N) December 16, 2027Transition…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2c0ac19a55f708c4806ffab598a8880600f9fde029142b19e6a30c90856990c","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbd8810eabb1a3b5280378c6f974ffe6c210510dd77fdf31be848777ceb2d6b3","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd0ad1376c46523d06f16e64a5240692b3486e82cbcfec6de94bda4e235b68f4","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd0ad1376c46523d06f16e64a5240692b3486e82cbcfec6de94bda4e235b68f4","downloaded_from":"2026-09-10T00:02:59.489Z","last_downloaded_at":"2026-09-10T00:02:59.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482610","source_sha256":"b9221e5daea737c827a80c5bed92d65d29144118cbd5d2d1fc8fd505e2f6f4d3"}}