# ASC 705-985-S25: Cost of Sales and Services — Software — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/705/985/#sec-25-recognition)

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## ASC 705-985-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/705/985/#sec-25-recognition)

SEC content: yes

#### Film and Software Costs Associated with Developing Entertainment and Educational Software Products

##### [705-985-S25-1](https://asc.understandingaccounting.org/asc/705/985/#705-985-S25-1)

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See paragraph [985-705-S99-1](https://asc.understandingaccounting.org/asc/705/985/#705-985-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 related to the development of entertainment and educational software products.