The following table identifies the changes made to this Subtopic.
The Cost of Sales and Services Topic includes the following Subtopics:
- a
Overall
- b
Accounting for Consideration Received from a Vendor.
Included in Section
705-10-25 are links to certain other Subtopics containing guidance applicable to the recognition of cost of sales and services.
This Section consists solely of links to other Subtopics because the asset liability model used in the Codification requires that applicable guidance be included in other Topics. In addition, the following may not represent a complete list of other Topics containing cost of sales and services guidance.
See paragraphs
for adjustments affecting cost of sales and services resulting from establishing the cost basis and the use of inventory pricing methods.
See paragraphs
for a discussion of the costs to sell long-lived assets classified as held for sale for purposes of measuring the expected disposal loss.
See paragraphs
for a discussion of recognition principles used for cost of sales and services used in reporting on an interim basis.
See paragraph
605-20-25-6 for guidance on recognizing a loss on separately priced extended warranty and product maintenance contracts.
See Subtopic
705-20 for a discussion of consideration received from a vendor by a customer.
See Section
718-10-25 for a discussion of recognition principles for costs incurred under share-based payment transactions.
For guidance on costs incurred for duplicating the computer software, documentation, and training materials from product masters and for physically packaging the product for distribution, see Subtopic
985-330.
See Subtopic
350-40 for a discussion of the cost of internal-use computer software sold.