# ASC 985-20-50: Software — Costs of Software to Be Sold, Leased, or Marketed — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/985/20/#50-disclosure)

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## ASC 985-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/985/20/#50-disclosure)

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##### [985-20-50-1](https://asc.understandingaccounting.org/asc/985/20/#985-20-50-1)

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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.

##### [985-20-50-2](https://asc.understandingaccounting.org/asc/985/20/#985-20-50-2)

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Paragraph [350-30-15-3](https://asc.understandingaccounting.org/asc/350/30/#350-30-15-3) requires that an entity apply the disclosure requirements of paragraphs

[350-30-50-1 through 50-3](https://asc.understandingaccounting.org/asc/350/30/#350-30-50-1)

to capitalized software costs. Paragraph [730-10-50-1](https://asc.understandingaccounting.org/asc/730/10/#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.