Scope of this reference
Inspect the standard and the scope used in the teaching material. The verification date describes the stored review.
- Authority
- Financial Accounting Standards Board
- Standard
- ASC Topic 730
- Version
- Codification content as verified 2026-08-08
- Where it applies
- United States GAAP
- Entities covered
- Entities applying US GAAP after resolving software, business-combination, contractual, and specialized-industry scope
- Last source check recorded
- Aug 8, 2026
- Status recorded at review
- current
- Effective from
- Not specified in this record
Inspect the source: FASB Accounting Standards Codification Topic 730, Research and Development
Check the applicable effective dates and later amendments in the source before applying this reference.
Concepts using this reference (3)
Instructional scope
This record supports ordinary R&D cost classification and the narrow supplied case in which materials, equipment, or facilities have an alternative future use. It also makes the boundary with acquired in-process R&D, funded work, and software guidance visible.
Limitations
Management hope, future revenue, a patent filing, or technical novelty does not by itself establish a qualifying alternative use. The case must provide the relevant scope and future-use evidence.