content development

Assets1

1. 350-50Website Development Costs350 Intangibles—Goodwill and Other

   ASC 350-50 tells you which website development costs get capitalized and which get expensed, organized by five stages: planning, application and infrastructure development, graphics development, content development, and operating. Planning-stage costs, content input costs, data conversion costs, and operating-stage costs are expensed as incurred; website software (including graphics, which are treated as a component of software) is capitalized under ASC 350-40 for internal-use software or ASC 985-20 if a plan exists to market the software externally, and domain registration costs are capitalized under ASC 350-30. The entire Subtopic is superseded by ASU 2025-06 effective for fiscal years beginning after December 16, 2027 (transition guidance in 350-40-65-4).