{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/985/10/#15-scope-and-scope-exceptions","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":"985","topic_title":"Software","subtopic":"985-10","subtopic_title":"Overall","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"985-10-15-1","para":"15-1","html":"
The Subtopics within the Software Topic only provide incremental industry-specific guidance for entities defined in this Scope Section, or as further defined in the Scope Sections of the individual Software Subtopics. Entities within the scope of this Topic shall also comply with the applicable guidance not included in this Topic.
","snippet":"The Subtopics within the Software Topic only provide incremental industry-specific guidance for entities defined in this Scope Section, or as further defined in the Scope Sections of the individual Software Subtopics. En…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c72bdec7c820088420c013d72647876c5bbba77db5c4752722aafbcfeda7432","downloaded_from":"2026-09-10T02:28:23.457Z","last_downloaded_at":"2026-09-10T02:28:23.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481517","source_sha256":"fe5a34f720aa86b193b8e7527441dab64a93b077f1eee6230fca3ddd081933c1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c638fc266220b21978e55e4f25f706924a18f0d3ffc1b0079be122cc03798a9","downloaded_from":"2026-09-10T02:28:23.457Z","last_downloaded_at":"2026-09-10T02:28:23.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481517","source_sha256":"fe5a34f720aa86b193b8e7527441dab64a93b077f1eee6230fca3ddd081933c1"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"985-10-15-2","para":"15-2","html":"
The guidance in the Software Topic applies to all entities.
","snippet":"The guidance in the Software Topic applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8be220b862598f51071cd3d41a8ffda40ce92831b5ae0ac618cd808cbf7bfbf","downloaded_from":"2026-09-10T02:28:23.457Z","last_downloaded_at":"2026-09-10T02:28:23.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481517","source_sha256":"fe5a34f720aa86b193b8e7527441dab64a93b077f1eee6230fca3ddd081933c1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13232136f8a19c8152259a98447d83d6fbd7280683a32219d856cbb06ec3bcca","downloaded_from":"2026-09-10T02:28:23.457Z","last_downloaded_at":"2026-09-10T02:28:23.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481517","source_sha256":"fe5a34f720aa86b193b8e7527441dab64a93b077f1eee6230fca3ddd081933c1"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"985-10-15-3","para":"15-3","html":"
Except as follows, the guidance in the Software Topic applies to computer software to be sold, leased, or otherwise marketed as a separate product or as part of a product or process:
  1. a
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
  2. b
    Subtopics 985-20, 985-330, 985-350, 985-705, and 985-730 do not apply to software created for internal use (see Section 350-40-15).
  3. c
    Subtopics 985-20, 985-330, 985-350, 985-705, and 985-730 do not apply to arrangements to deliver software or a software system, either alone or together with other products or services, requiring significant production, modification, or customization of software (see Topic 606 on revenue from contracts with customers and Subtopic 340-40 on costs related to a contract with a customer).
","snippet":"Except as follows, the guidance in the Software Topic applies to computer software to be sold, leased, or otherwise marketed as a separate product or as part of a product or process:\n(a) Subparagraph superseded by Accoun…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab158c10e56281543c72aabd5a7781292a9ab41871b837c0bb765cf203a4ac8f","downloaded_from":"2026-09-10T02:28:23.457Z","last_downloaded_at":"2026-09-10T02:28:23.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481517","source_sha256":"fe5a34f720aa86b193b8e7527441dab64a93b077f1eee6230fca3ddd081933c1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93f0ddcf6a0f3c6f8099b5b7af4cdba4b13d1a27089ca371502789202ef16427","downloaded_from":"2026-09-10T02:28:23.457Z","last_downloaded_at":"2026-09-10T02:28:23.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481517","source_sha256":"fe5a34f720aa86b193b8e7527441dab64a93b077f1eee6230fca3ddd081933c1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e771259bd7410da3242d12e67d08c44e35c91fc774aa534ea4f8fdff54003783","downloaded_from":"2026-09-10T02:28:23.457Z","last_downloaded_at":"2026-09-10T02:28:23.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481517","source_sha256":"fe5a34f720aa86b193b8e7527441dab64a93b077f1eee6230fca3ddd081933c1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e771259bd7410da3242d12e67d08c44e35c91fc774aa534ea4f8fdff54003783","downloaded_from":"2026-09-10T02:28:23.457Z","last_downloaded_at":"2026-09-10T02:28:23.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481517","source_sha256":"fe5a34f720aa86b193b8e7527441dab64a93b077f1eee6230fca3ddd081933c1"}}