# ASC 350-985-25: Intangibles—Goodwill and Other — Software — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/985/#25-recognition)

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## ASC 350-985-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/350/985/#25-recognition)

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##### [350-985-25-1](https://asc.understandingaccounting.org/asc/350/985/#350-985-25-1)

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Paragraph [985-20-25-3](https://asc.understandingaccounting.org/asc/985/20/#985-20-25-3) addresses capitalizing costs of producing [product masters](https://asc.understandingaccounting.org/glossary/p/#product-master "A completed version, ready for copying, of the computer software product, the documentation, and the training materials that are to be sold, leased, or otherwise marketed.") incurred after establishing technological feasibility. Paragraph [985-20-25-10](https://asc.understandingaccounting.org/asc/985/20/#985-20-25-10) addresses capitalizing the costs of purchased software that has an alternative future use.