Practice prompt · Q:intangibles-research-software-and-goodwill/internal-software-clock-001

Select one internal-use software standards clock

Use purpose, period, adoption, and activity evidence to apply current Subtopic 350 40 and reject a blended ASU 2025 06 schedule.

Updated Sep 11, 2026 Review due Nov 8, 2026

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A calendar-year 2027 entity develops internal workflow software and has not early adopted ASU 2025-06. The ledger contains $45,000 alternatives work, $180,000 application development, and $30,000 training. Which route is supported?