{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/985/20/#50-disclosure","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":"985-20","subtopic_title":"Costs of Software to Be Sold, Leased, or Marketed","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"985-20-50-1","para":"50-1","html":"
Both of the following shall be disclosed in the financial statements:
  1. a
    Unamortized computer software costs included in each balance sheet presented.
  2. b
    The total amount charged to expense in each income statement presented for both of the following:
    1. 1
      Amortization of capitalized computer software costs
    2. 2
      Amounts written down to net realizable value.
    The amortization and write-down amounts may be combined with only the total of the two expenses being disclosed.
","snippet":"Both of the following shall be disclosed in the financial statements:\n(a) Unamortized computer software costs included in each balance sheet presented.\n(b) The total amount charged to expense in each income statement pre…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:634db4022d4f653747a41d6a53669f0d2bf0f7332dbc778591ba8241bd85b3b1","downloaded_from":"2026-09-10T02:28:44.658Z","last_downloaded_at":"2026-09-10T02:28:44.658Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481283","source_sha256":"309a38e37e33b80c63d3dfd638a85355d2239cd1e5cfdfc0529a128192bacd32"}},{"citation":"985-20-50-2","para":"50-2","html":"
Paragraph 350-30-15-3 requires that an entity apply the disclosure requirements of paragraphs
350-30-50-1 through 50-3
to capitalized software costs. Paragraph 730-10-50-1 requires that disclosure be made in the financial statements of the total research and development costs charged to expense in each period for which an income statement is presented and states that such disclosure shall include research and development costs incurred for a computer software product to be sold, leased, or otherwise marketed.
","snippet":"Paragraph 350-30-15-3 requires that an entity apply the disclosure requirements of paragraphs 350-30-50-1 through 50-3 to capitalized software costs. Paragraph 730-10-50-1 requires that disclosure be made in the financia…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de186cbfc11437d09664f22c4f4dde185ce8eb43596cb481580b94c5cff5b2d6","downloaded_from":"2026-09-10T02:28:44.658Z","last_downloaded_at":"2026-09-10T02:28:44.658Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481283","source_sha256":"309a38e37e33b80c63d3dfd638a85355d2239cd1e5cfdfc0529a128192bacd32"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f492eeb8491a15e2bddb98374d9f5937ebe81049f11b4ca0a37fe898e816b4f","downloaded_from":"2026-09-10T02:28:44.658Z","last_downloaded_at":"2026-09-10T02:28:44.658Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481283","source_sha256":"309a38e37e33b80c63d3dfd638a85355d2239cd1e5cfdfc0529a128192bacd32"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e329d29cf7535c455aa1456896aa9344db4c8ea8dffaf8a25e12d543f774fa99","downloaded_from":"2026-09-10T02:28:44.658Z","last_downloaded_at":"2026-09-10T02:28:44.658Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481283","source_sha256":"309a38e37e33b80c63d3dfd638a85355d2239cd1e5cfdfc0529a128192bacd32"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e329d29cf7535c455aa1456896aa9344db4c8ea8dffaf8a25e12d543f774fa99","downloaded_from":"2026-09-10T02:28:44.658Z","last_downloaded_at":"2026-09-10T02:28:44.658Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481283","source_sha256":"309a38e37e33b80c63d3dfd638a85355d2239cd1e5cfdfc0529a128192bacd32"}}