# ASC 730-985-25: Research and Development — Software — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/730/985/#25-recognition)

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## ASC 730-985-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/730/985/#25-recognition)

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#### Costs to Establish Technological Feasibility

##### [730-985-25-1](https://asc.understandingaccounting.org/asc/730/985/#730-985-25-1)

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

#### Costs of Purchased Computer Software

##### [730-985-25-2](https://asc.understandingaccounting.org/asc/730/985/#730-985-25-2)

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See paragraphs

[985-20-25-8 through 25-10](https://asc.understandingaccounting.org/asc/985/20/#985-20-25-8)

for guidance regarding the cost of purchased computer software to be sold, leased, or otherwise marketed.