# ASC 350-50: Website Development Costs

ASC 350-50 is the U.S. GAAP standard for capitalizing website development costs — which build costs become an asset, and which are expensed.

**In plain terms:** building a website is part design, part software. ASC 350-50 says the software-like development work can be capitalized, while planning and day-to-day operation are expensed.

> **Note**
>
> **Superseded by ASU 2025-06.** This is the rule in effect today. For fiscal years beginning after December 15, 2027 (FY2028), [ASU 2025-06](/software-capitalization/asu-2025-06) supersedes ASC 350-50 and folds website costs into the internal-use software model (ASC 350-40). Early adoption is permitted now.

ASC 350-50 (Intangibles — Goodwill and Other: Website Development Costs) mirrors the internal-use software stages of [ASC 350-40](/software-capitalization/glossary/asc-350-40):

- **Planning stage** — defining the site and evaluating options. Expensed.
- **Application and infrastructure development** — coding the site's software and standing up its hosting. Capitalized.
- **Graphics** — generally capitalized as part of the application.
- **Content development** — judged on the purpose of the activity; often expensed.
- **Operating stage** — routine content updates, maintenance, and hosting. Expensed.

**See also:** [website development costs in the capitalization guide](/software-capitalization#website-development-costs).

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