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ASU 2018-15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract

FASB amendment source for implementation costs in hosting arrangements that are service contracts and their presentation, amortization, and disclosure interfaces.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Accounting Standards Update 2018-15
Relevant parts
Summary and Subtopic 350-40 amendments; current codified guidance controls
Currency
current · checked Aug 8, 2026

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This update provides the source trail for the hosting-service branch. The module keeps the arrangement assessment separate from the later classification of implementation activities and from the recurring service fee.