FASB ASU 2025-06 - Internal-Use Software (Subtopic 350-40)
Recognition (350-40-25 as amended) – FASB ASU 2025-06 - Internal-Use Software (Subtopic 350-40)

FASB ASU 2025-06 - Internal-Use Software (Subtopic 350-40) 25-18: Implementation costs of a hosting arrangement that is a service contract

What does 25-18 require?

To decide which implementation costs of a cloud hosting service contract are capitalised, the entity applies the general recognition rules of the Subtopic as though the arrangement were an internal-use software project, so the authorisation, probable-to-complete and significant development uncertainty tests govern those costs too.

Maintained by Gerard Blokdyk

Other controls in Recognition (350-40-25 as amended) – FASB ASU 2025-06 - Internal-Use Software (Subtopic 350-40)

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.