{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/730/985/#25-recognition","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":"730-985","subtopic_title":"Software","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Costs to Establish Technological Feasibility","paragraphs":[{"citation":"730-985-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph <a href=\"/asc/985/20/#985-20-25-1\" class=\"xref\">985-20-25-1</a> specifies the treatment for costs incurred to establish the technological feasibility of a computer software product to be sold, leased, or otherwise marketed.</div> </div>","snippet":"Paragraph 985-20-25-1 specifies the treatment for costs incurred to establish the technological feasibility of a computer software product to be sold, leased, or otherwise marketed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae69b2ac9db369fd84de78d8a1805a39adc314db197971e5fd2ca03c20482363","downloaded_from":"2026-09-10T01:16:08.583Z","last_downloaded_at":"2026-09-10T01:16:08.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478821","source_sha256":"5ec7c2c53052deb836b2c454820f66a03d610fe31809a3df0229318870778d0e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e17fe8c6abf91e63ec5b2b427e55f267a60f4349078b44e72de9870ff655e39c","downloaded_from":"2026-09-10T01:16:08.583Z","last_downloaded_at":"2026-09-10T01:16:08.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478821","source_sha256":"5ec7c2c53052deb836b2c454820f66a03d610fe31809a3df0229318870778d0e"}},{"block":null,"heading":"Costs of Purchased Computer Software","paragraphs":[{"citation":"730-985-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/985/20/#985-20-25-8\" class=\"xref\">985-20-25-8 through 25-10</a></div> for guidance regarding the cost of purchased computer software to be sold, leased, or otherwise marketed.</div> </div>","snippet":"See paragraphs 985-20-25-8 through 25-10 for guidance regarding the cost of purchased computer software to be sold, leased, or otherwise marketed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47e7a6fa172fa4e491a79eeb26263992af477ca084f1c7313cd8b1e2c4c692a9","downloaded_from":"2026-09-10T01:16:08.583Z","last_downloaded_at":"2026-09-10T01:16:08.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478821","source_sha256":"5ec7c2c53052deb836b2c454820f66a03d610fe31809a3df0229318870778d0e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfe2459fc70c98348e6d0617cef042ebabe179c5d383d08efb53ce9a7abb2542","downloaded_from":"2026-09-10T01:16:08.583Z","last_downloaded_at":"2026-09-10T01:16:08.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478821","source_sha256":"5ec7c2c53052deb836b2c454820f66a03d610fe31809a3df0229318870778d0e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfb08052770e511f05f11baa758bf9b6a6dfe1f6144fc050f39ff9914aa32d2b","downloaded_from":"2026-09-10T01:16:08.583Z","last_downloaded_at":"2026-09-10T01:16:08.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478821","source_sha256":"5ec7c2c53052deb836b2c454820f66a03d610fe31809a3df0229318870778d0e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfb08052770e511f05f11baa758bf9b6a6dfe1f6144fc050f39ff9914aa32d2b","downloaded_from":"2026-09-10T01:16:08.583Z","last_downloaded_at":"2026-09-10T01:16:08.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478821","source_sha256":"5ec7c2c53052deb836b2c454820f66a03d610fe31809a3df0229318870778d0e"}}