# ASC 730-10-50: Research and Development — Overall — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/730/10/#50-disclosure)

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## ASC 730-10-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/730/10/#50-disclosure)

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##### [730-10-50-1](https://asc.understandingaccounting.org/asc/730/10/#730-10-50-1)

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Disclosure shall be made in the financial statements of the total [research and development](https://asc.understandingaccounting.org/glossary/r/#research-and-development "Research is planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service (referred to as product) or a new process or technique (referred to as process) or in bringing about a significant improvement to an existing product or process. Development is the translation of research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or use. It includes the conceptual formulation, design, and testing of product alternatives, construction of prototypes, and operation of pilot plants.") costs charged to expense in each period for which an income statement is presented. Such disclosure shall include research and development costs incurred for a computer software product to be sold, leased, or otherwise marketed.