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Accounting Spotlight

Accounting Spotlight newsletters, published as warranted, analyze key issues related to the implementation of accounting guidance on selected topics, such as revenue recognition.

Related Publications

Accounting Spotlight — Revenue recognition — Accounting for costs of obtaining a contract

Apr 05, 2019

This Accounting Spotlight discusses whether particular costs, such as salaries, commissions, and bonus payments, are incremental costs of obtaining a contract with a customer and therefore should be capitalized under the cost guidance of the new revenue standard as codified in ASC 340-40. It also highlights considerations for determining the amortization period for capitalized costs of obtaining a contract with a customer in accordance with that guidance.

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Accounting Spotlight

Related Publications

Accounting Spotlight — Revenue recognition — Accounting for costs of obtaining a contract

Correction list for hyphenation