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FASB Accounting Standards Codification Topic 730, Research and Development

Authoritative US GAAP source for ordinary research and development cost scope, expense recognition, and supplied alternative future use boundaries.

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About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Topic 730 as accessed 2026-08-08
Relevant parts
Topic 730, including Subtopic 730-10; inspect scope interactions before applying the general model
Currency
current · checked Sep 11, 2026

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Topic 730 supports the ordinary R&D route only after neighboring models have been excluded or separately resolved. The curriculum keeps expense recognition, durable equipment with a supplied alternative future use, and acquired or contract-funded work in visibly different evidence lanes.