# ASC 730-985-05: Research and Development — Software — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/730/985/#05-overview-and-background)

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## ASC 730-985-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/730/985/#05-overview-and-background)

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##### [730-985-05-1](https://asc.understandingaccounting.org/asc/730/985/#730-985-05-1)

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This Subtopic only provides links to guidance on research and development costs of computer software.