{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/985/#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. 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established by retrieval timestamps","source_key":"1943274/2147477510","source_sha256":"89ed3aa1904d316a4c0baadb0334bfb4737d531b9d0f4970603f899537f3158a"}},{"block":null,"heading":"Software Requiring Significant Production, Modification, or Customization","paragraphs":[{"citation":"605-985-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_4CC5E476-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire arrangement shall be accounted for in conformity with Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> on <a href=\"/glossary/r/#revenue\" class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>revenue</span></a> from <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>contracts</span></a> with <a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>customers</span></a> and Subtopic <a altsource=\"GUID-4846AF45-7698-4389-92D3-2B24C0DC35F6.ditamap\" class=\"ditamap\">605-35</a> on provision for losses on contracts.</span></span></div></div>","snippet":"If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire 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third parties.\"><span>transaction price</span></a> allocated to an unsatisfied or partially unsatisfied <a href=\"/glossary/p/#performance-obligation\" class=\"term\" title=\"A promise in a contract with a customer to transfer to the customer either: A good or service (or a bundle of goods or services) that is distinct A series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.\"><span>performance obligation</span></a> in accordance with Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> on revenue from contracts with customers will result in a loss on that performance obligation, </span></span><span class=\"sfragment\" id=\"sfr_4CC5E8B5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">the loss shall be recognized pursuant to Topic <a altsource=\"GUID-1271E23D-73B8-4EFD-8F2E-276D1D0ECC8F.ditamap\" class=\"ditamap\">450</a>. 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