{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/705/985/#sec-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":"705","topic_title":"Cost of Sales and Services","subtopic":"705-985","subtopic_title":"Software","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Film and Software Costs Associated with Developing Entertainment and Educational Software Products","paragraphs":[{"citation":"705-985-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_4F19871E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/705/985/#705-985-S99-1\" class=\"xref\">985-705-S99-1</a>, SEC Observer Comment: Accounting for the Film and Software Costs Associated with Developing Entertainment and Educational Software Products, for SEC Staff views on the accounting for costs related to the development of entertainment and educational software products. </span></span></div></div>","snippet":"See paragraph 985-705-S99-1, SEC Observer Comment: Accounting for the Film and Software Costs Associated with Developing Entertainment and Educational Software Products, for SEC Staff views on the accounting for costs re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28ad5175764f4bc2371b844cc8cdf50a3c5a32a41922b5e58d9e57dc706c984c","downloaded_from":"2026-09-10T00:57:05.784Z","last_downloaded_at":"2026-09-10T00:57:05.784Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477532","source_sha256":"0c14a0866bd0d0366023998c0f5a6aec08310932a75e94c7443bcd35d58a7dbc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bb7e81d8dc7c706b823f5171b468b47af6ee61144712b9c49d0845bfb5226ab","downloaded_from":"2026-09-10T00:57:05.784Z","last_downloaded_at":"2026-09-10T00:57:05.784Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477532","source_sha256":"0c14a0866bd0d0366023998c0f5a6aec08310932a75e94c7443bcd35d58a7dbc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77acc9a9235a77872415a2ab5fcc892884915b113832379bf4c8a63e76e5bc75","downloaded_from":"2026-09-10T00:57:05.784Z","last_downloaded_at":"2026-09-10T00:57:05.784Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477532","source_sha256":"0c14a0866bd0d0366023998c0f5a6aec08310932a75e94c7443bcd35d58a7dbc"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77acc9a9235a77872415a2ab5fcc892884915b113832379bf4c8a63e76e5bc75","downloaded_from":"2026-09-10T00:57:05.784Z","last_downloaded_at":"2026-09-10T00:57:05.784Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477532","source_sha256":"0c14a0866bd0d0366023998c0f5a6aec08310932a75e94c7443bcd35d58a7dbc"}}