# ASC 605-985-55: Revenue Recognition — Software — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/985/#55-implementation-guidance-and-illustrations)

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## ASC 605-985-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/605/985/#55-implementation-guidance-and-illustrations)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-44](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-44)

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##### [605-985-55-45](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-45)

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##### [605-985-55-47](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-47)

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##### [605-985-55-48](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-48)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-49](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-49)

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##### [605-985-55-50](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-50)

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##### [605-985-55-51](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-51)

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##### [605-985-55-52](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-52)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-53](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-53)

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##### [605-985-55-54](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-54)

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##### [605-985-55-55](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-55)

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##### [605-985-55-56](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-56)

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##### [605-985-55-57](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-57)

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##### [605-985-55-58](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-58)

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##### [605-985-55-59](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-59)

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##### [605-985-55-60](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-60)

Pending content: no

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##### [605-985-55-61](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-61)

Pending content: no

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##### [605-985-55-62](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-62)

Pending content: no

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##### [605-985-55-63](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-63)

Pending content: no

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##### [605-985-55-64](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-64)

Pending content: no

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##### [605-985-55-65](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-65)

Pending content: no

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##### [605-985-55-66](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-66)

Pending content: no

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##### [605-985-55-67](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-67)

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##### [605-985-55-68](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-68)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-69](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-69)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-80](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-80)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-84](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-84)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-85](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-85)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-86](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-86)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-87](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-87)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-88](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-88)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-89](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-89)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-90](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-90)

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##### [605-985-55-91](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-91)

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##### [605-985-55-92](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-92)

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##### [605-985-55-93](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-93)

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##### [605-985-55-94](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-94)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-95](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-95)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-96](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-96)

Pending content: no

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##### [605-985-55-97](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-97)

Pending content: no

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##### [605-985-55-98](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-98)

Pending content: no

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-99](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-99)

Pending content: no

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##### [605-985-55-100](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-100)

Pending content: no

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##### [605-985-55-101](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-101)

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##### [605-985-55-102](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-102)

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##### [605-985-55-103](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-103)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-104](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-104)

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##### [605-985-55-123](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-123)

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##### [605-985-55-125](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-125)

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##### [605-985-55-126](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-126)

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##### [605-985-55-127](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-127)

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##### [605-985-55-128](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-128)

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##### [605-985-55-129](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-129)

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##### [605-985-55-130](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-130)

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##### [605-985-55-131](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-131)

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##### [605-985-55-133](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-133)

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##### [605-985-55-134](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-134)

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##### [605-985-55-139](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-139)

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##### [605-985-55-156](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-156)

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##### [605-985-55-157](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-157)

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##### [605-985-55-158](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-158)

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##### [605-985-55-159](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-159)

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##### [605-985-55-160](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-160)

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##### [605-985-55-161](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-161)

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##### [605-985-55-162](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-162)

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##### [605-985-55-163](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-163)

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##### [605-985-55-164](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-164)

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##### [605-985-55-165](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-165)

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##### [605-985-55-166](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-166)

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##### [605-985-55-167](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-167)

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##### [605-985-55-168](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-168)

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##### [605-985-55-169](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-169)

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##### [605-985-55-170](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-170)

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##### [605-985-55-171](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-171)

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##### [605-985-55-172](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-172)

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##### [605-985-55-173](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-173)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-174](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-174)

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##### [605-985-55-188](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-188)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-189](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-189)

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##### [605-985-55-191](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-191)

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##### [605-985-55-192](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-192)

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##### [605-985-55-193](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-193)

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##### [605-985-55-194](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-194)

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##### [605-985-55-195](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-195)

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##### [605-985-55-196](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-196)

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##### [605-985-55-197](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-197)

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##### [605-985-55-198](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-198)

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##### [605-985-55-199](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-199)

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##### [605-985-55-200](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-200)

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##### [605-985-55-201](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-201)

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##### [605-985-55-202](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-202)

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##### [605-985-55-203](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-203)

Pending content: no

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##### [605-985-55-204](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-204)

Pending content: no

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-205](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-205)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-206](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-206)

Pending content: no

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##### [605-985-55-207](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-207)

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##### [605-985-55-208](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-208)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-209](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-209)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-218](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-218)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-219](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-219)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-220](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-220)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-221](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-221)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-222](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-222)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-223](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-223)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-224](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-224)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-225](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-225)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-226](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-226)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-227](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-227)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-228](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-228)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-229](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-229)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-230](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-230)

Pending content: no

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-231](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-231)

Pending content: no

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-232](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-232)

Pending content: no

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-233](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-233)

Pending content: no

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-234](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-234)

Pending content: no

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-235](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-235)

Pending content: no

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-55-236](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-236)

Pending content: no

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
