# ASC 985-10-05: Software — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/985/10/#05-overview-and-background)

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## ASC 985-10-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/985/10/#05-overview-and-background)

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##### [985-10-05-1](https://asc.understandingaccounting.org/asc/985/10/#985-10-05-1)

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The Software Topic specifies standards of financial accounting and reporting for certain computer software. This Topic includes the following Subtopics:

1.  a
    
    Overall
    
2.  b
    
    Costs of Software to be Sold, Leased, or Marketed
    
3.  c
    
    Inventory
    
4.  d
    
    Intangibles—Goodwill and Other
    
5.  e
    
    Revenue Recognition—Provision for Losses
    
6.  f
    
    Cost of Sales and Services
    
7.  g
    
    Research and Development
    
8.  h
    
    [Subparagraph superseded by Maintenance Update 2018-12](https://asc.understandingaccounting.org/updates/maintenance-updates-2018/).

##### [985-10-05-2](https://asc.understandingaccounting.org/asc/985/10/#985-10-05-2)

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##### [985-10-05-3](https://asc.understandingaccounting.org/asc/985/10/#985-10-05-3)

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##### [985-10-05-4](https://asc.understandingaccounting.org/asc/985/10/#985-10-05-4)

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