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ASU 2025-06, Targeted Improvements to the Accounting for Internal-Use Software

Issued FASB amendments that replace the current sequential stage capitalization trigger with a pending development uncertainty model and move website guidance into Subtopic 350 40.

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Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Accounting Standards Update 2025-06
Relevant parts
Summary, amendments, basis for conclusions, transition, and effective date
Currency
future · checked Aug 8, 2026

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The operative instructional fact is the standards clock. A case must state the annual period and adoption status, then use either current or pending content. Showing both lanes is useful; combining their capitalization triggers in one schedule is not.