{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/730/10/#60-relationships","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":"730","topic_title":"Research and Development","subtopic":"730-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Other Assets and Deferred Costs","paragraphs":[{"citation":"730-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_061F24AA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance regarding design and development costs for products to be sold under long-term supply arrangements, see Subtopic <a altsource=\"GUID-C1F4804B-3760-4847-8932-313E5E1B7D83.ditamap\" class=\"ditamap\">340-10</a>. </span></span></div></div>","snippet":"For guidance regarding design and development costs for products to be sold under long-term supply arrangements, see Subtopic 340-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:625d0bd1fc36d07ebf377ce2bd9c0d4cd5c2a493f3c5b914fef1054d0bc2dd29","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:426cac349c2a8490e90b5a397d1f72c41cafab97b06bc67fb03b0c8a58a42283","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}},{"block":null,"heading":"Intangibles—Goodwill and Other","paragraphs":[{"citation":"730-10-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_061F25C1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance related to the costs of internal-use computer software, see Subtopic <a altsource=\"GUID-075EA408-A11A-49CD-B482-8902F131702E.ditamap\" class=\"ditamap\">350-40</a>. </span></span></div></div>","snippet":"For guidance related to the costs of internal-use computer software, see Subtopic 350-40.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:859a92cca66725830644c47f629e4eb19cc58d68e5758c1af5b2807a2310199d","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}},{"citation":"730-10-60-2A","para":"60-2A","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance related to website development costs, see Subtopic <a altsource=\"GUID-04070B67-BBA0-4AA5-9857-919027DDAE39.ditamap\" class=\"ditamap\">350-50</a>.</div><div class=\"div pending-text\" id=\"d3e21881-108375__GUID-6F24F310-9093-4E8B-A391-28772F25ED6E\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2027; (N) December 16, 2027</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/350/40/#350-40-65-4\" class=\"xref\">350-40-65-4</a><a href=\"/updates/asu-2025-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2025-06.</a></div></div>","snippet":"For guidance related to website development costs, see Subtopic 350-50.Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:350-40-65-4Paragraph superseded by Accounting Standards Update No. 20…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be37c549df95d74cb88ae527f5cfbb406dbf38b9b828be13b1af08cabe71e25f","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}},{"citation":"730-10-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb978761dc66ff58de4ebaeb72213f1e7586034a85d72c9a4e27e39e531b48d2","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:544c33277f9ab6ec265cc8f81acdce52d0d31d7ad404db032f5a8049f66f081e","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}},{"block":null,"heading":"Software","paragraphs":[{"citation":"730-10-60-4","para":"60-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_061F26F4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance regarding costs incurred to establish the technological feasibility of a computer software product to be sold, leased, or otherwise marketed, see paragraph <a href=\"/asc/985/20/#985-20-25-1\" class=\"xref\">985-20-25-1</a>. </span></span></div></div>","snippet":"For guidance regarding costs incurred to establish the technological feasibility of a computer software product to be sold, leased, or otherwise marketed, see paragraph 985-20-25-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45df3a36784c765d75c57c6b60eb46cb3b5cc39dd1c8784dc9eae4853dc40d8d","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}},{"citation":"730-10-60-5","para":"60-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_061F27CF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance related to a funded software-development arrangement, see paragraphs <a href=\"/asc/730/20/#730-20-15-1A\" class=\"xref\">730-20-15-1A</a> and <a href=\"/asc/985/20/#985-20-25-12\" class=\"xref\">985-20-25-12</a>. </span></span></div></div>","snippet":"For guidance related to a funded software-development arrangement, see paragraphs 730-20-15-1A and 985-20-25-12.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70066cfc6d53d41e0a9aa5bdd1f74c70f87f64f2352c571d35bc13a9d2c6892c","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:822d72529d18ace5feda2ac054402c0ef140ba3f0f64dd58e99fac2ffd614d31","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dfc4574c15c4f460c30352ebd6549baf7fe97d63946c14bdadf0bacca173b96","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dfc4574c15c4f460c30352ebd6549baf7fe97d63946c14bdadf0bacca173b96","downloaded_from":"2026-09-10T01:14:51.323Z","last_downloaded_at":"2026-09-10T01:14:51.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483067","source_sha256":"e853f4a3b88338bfe0dc7961f3ffbc9c1be908bade10b740dd8654c258e46ae6"}}