# ASC 985-20-45: Software — Costs of Software to Be Sold, Leased, or Marketed — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 985-20-45: 45 Other Presentation Matters

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##### [985-20-45-1](https://asc.understandingaccounting.org/asc/985/20/#985-20-45-1)

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Because amortization expense of capitalized software costs relates to a software product that is marketed to others, the expense shall be charged to cost of sales or a similar expense category.

##### [985-20-45-2](https://asc.understandingaccounting.org/asc/985/20/#985-20-45-2)

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In an entity's balance sheet, capitalized software costs having a life of more than one year or one operating cycle shall be presented as an other asset because the costs are an amortizable intangible asset.

##### [985-20-45-3](https://asc.understandingaccounting.org/asc/985/20/#985-20-45-3)

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The accounting requirements of Topic 350 do not apply to capitalized software costs. However, the presentation and disclosure requirements of that Topic do apply to capitalized software costs.