# ASC 730-10-60: Research and Development — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/730/10/#60-relationships)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T01:14:51.323Z to 2026-09-10T01:14:51.323Z

Record version: sha256:5dfc4574c15c4f460c30352ebd6549baf7fe97d63946c14bdadf0bacca173b96

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 730-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/730/10/#60-relationships)

SEC content: no

#### Other Assets and Deferred Costs

##### [730-10-60-1](https://asc.understandingaccounting.org/asc/730/10/#730-10-60-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:14:51.323Z to 2026-09-10T01:14:51.323Z

Record version: sha256:625d0bd1fc36d07ebf377ce2bd9c0d4cd5c2a493f3c5b914fef1054d0bc2dd29

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For guidance regarding design and development costs for products to be sold under long-term supply arrangements, see Subtopic 340-10.

#### Intangibles—Goodwill and Other

##### [730-10-60-2](https://asc.understandingaccounting.org/asc/730/10/#730-10-60-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:14:51.323Z to 2026-09-10T01:14:51.323Z

Record version: sha256:859a92cca66725830644c47f629e4eb19cc58d68e5758c1af5b2807a2310199d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For guidance related to the costs of internal-use computer software, see Subtopic 350-40.

##### [730-10-60-2A](https://asc.understandingaccounting.org/asc/730/10/#730-10-60-2A)

Pending content: yes

Source downloaded (UTC): 2026-09-10T01:14:51.323Z to 2026-09-10T01:14:51.323Z

Record version: sha256:be37c549df95d74cb88ae527f5cfbb406dbf38b9b828be13b1af08cabe71e25f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For guidance related to website development costs, see Subtopic 350-50.

Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:

[350-40-65-4](https://asc.understandingaccounting.org/asc/350/40/#350-40-65-4)[Paragraph superseded by Accounting Standards Update No. 2025-06.](https://asc.understandingaccounting.org/updates/asu-2025-06/)

##### [730-10-60-3](https://asc.understandingaccounting.org/asc/730/10/#730-10-60-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:14:51.323Z to 2026-09-10T01:14:51.323Z

Record version: sha256:fb978761dc66ff58de4ebaeb72213f1e7586034a85d72c9a4e27e39e531b48d2

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

#### Software

##### [730-10-60-4](https://asc.understandingaccounting.org/asc/730/10/#730-10-60-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:14:51.323Z to 2026-09-10T01:14:51.323Z

Record version: sha256:45df3a36784c765d75c57c6b60eb46cb3b5cc39dd1c8784dc9eae4853dc40d8d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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](https://asc.understandingaccounting.org/asc/985/20/#985-20-25-1).

##### [730-10-60-5](https://asc.understandingaccounting.org/asc/730/10/#730-10-60-5)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:14:51.323Z to 2026-09-10T01:14:51.323Z

Record version: sha256:70066cfc6d53d41e0a9aa5bdd1f74c70f87f64f2352c571d35bc13a9d2c6892c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For guidance related to a funded software-development arrangement, see paragraphs [730-20-15-1A](https://asc.understandingaccounting.org/asc/730/20/#730-20-15-1A) and [985-20-25-12](https://asc.understandingaccounting.org/asc/985/20/#985-20-25-12).