Because the number of tangible products that incorporate computing components and software has increased, the way in which revenue is recognised for them has received more scrutiny. For example, questions have arisen about whether entities should account for sales of cell phones, PDAs, copiers, and other similar products that incorporate software as (1) sales of software or (2) sales of tangible products. To address these concerns, the FASB has issued ASU 2009-14 (formerly Issue 09-32), which reflects the consensus of the Emerging Issues Task Force and amends ASC 985-6053 (formerly SOP 97-24) to exclude from its scope certain tangible products that contain software that functions together with nonsoftware deliverables to deliver the tangible product's essential functionality. The ASU does not create any new methods of revenue recognition, but its amendment to the scope of existing guidance can significantly affect an entity's periodic revenue.