The disclosure requirements of Subtopic 360-10 for property, plant and equipment apply to capitalised costs under this Subtopic however the costs are presented in the statements, read as applying to internal-use software costs and the related amortisation; the Subtopic requires no further disclosures of its own, and the intangibles disclosures of 350-30-50-1 to 50-3 are not required for these costs.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.