# ASC 985-20-60: Software — Costs of Software to Be Sold, Leased, or Marketed — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/985/20/#60-relationships)

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## ASC 985-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/985/20/#60-relationships)

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#### Intangibles—Goodwill and Other

##### [985-20-60-1](https://asc.understandingaccounting.org/asc/985/20/#985-20-60-1)

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For guidance to help determine whether software is developed for internal use or is subject to a plan to be marketed externally, see paragraphs [350-40-15-2 through 15-2C](https://asc.understandingaccounting.org/asc/350/40/#350-40-15-2) and [350-40-15-5](https://asc.understandingaccounting.org/asc/350/40/#350-40-15-5).

#### Research and Development

##### [985-20-60-2](https://asc.understandingaccounting.org/asc/985/20/#985-20-60-2)

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For the application of Subtopic 730-10 to costs incurred to purchase or lease computer software developed by others, see paragraph [730-10-25-3](https://asc.understandingaccounting.org/asc/730/10/#730-10-25-3).

#### Software

##### [985-20-60-3](https://asc.understandingaccounting.org/asc/985/20/#985-20-60-3)

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For software-development arrangements that are fully or partially funded by a party other than the vendor that is developing the software and for which technological feasibility of the computer software product has not been established before entering into the arrangement, see Subtopic 730-20 on research and development arrangements.