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US GAAP Disclosure List 2026
↑ContentResearch and Development
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Research and Development | text | |||
| Research, Development, and Computer Software Disclosure | duration | The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period. | ||
| Research, Development, and Computer Software Disclosure | duration | The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period. | ||
| Research, Development and Computer Software, Activity Description | text | Describes the activities for which an entity has incurred research, development and computer software costs. | ||
| text | ||||
| Capitalized Cost, Software to be Sold, Leased, or Marketed, after Accumulated Amortization | text | |||
| Capitalized Cost, Software to be Sold, Leased, or Marketed, after Accumulated Amortization | text | A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. | ||
| Research and Development Arrangement, Contract to Perform for Others | duration | Tabular disclosure of significant agreements under research and development arrangements accounted for as a contract to perform research and development for others (including royalty arrangements, purchase provisions, license agreements, and commitments to provide additional funding), aggregated by similar arrangements or individually if necessary to understand the effects on the financial statements. Include also the amount of costs incurred under a research and development arrangement accounted for as a contract to perform research and development for others. Aggregation of similar arrangements by type may be appropriate. Include also the amount of compensation earned (contract income) under a research and development arrangement accounted for as a contract to perform research and development for others. Aggregation of similar arrangements by type may be appropriate. | ||
| Research, Development and Computer Software, Activity Description | text | Describes the activities for which an entity has incurred research, development and computer software costs. | ||
| text | ||||
| Research and Development Arrangement, Contract to Perform for Others | duration | Tabular disclosure of significant agreements under research and development arrangements accounted for as a contract to perform research and development for others (including royalty arrangements, purchase provisions, license agreements, and commitments to provide additional funding), aggregated by similar arrangements or individually if necessary to understand the effects on the financial statements. Include also the amount of costs incurred under a research and development arrangement accounted for as a contract to perform research and development for others. Aggregation of similar arrangements by type may be appropriate. Include also the amount of compensation earned (contract income) under a research and development arrangement accounted for as a contract to perform research and development for others. Aggregation of similar arrangements by type may be appropriate. | ||
| Research and Development Expense (Excluding Acquired in Process Cost) | $ | duration | debit | Amount of expense for research and development. Excludes cost for computer software product to be sold, leased, or otherwise marketed, writeoff of research and development assets acquired in transaction other than business combination or joint venture formation or both, and write-down of intangible asset acquired in business combination or from joint venture formation or both, used in research and development activity. |
| Research and Development Expense, Software (Excluding Acquired in Process Cost) | $ | duration | debit | Research and development expense during the period related to the costs of developing and achieving technological feasibility of a computer software product to be sold, leased, or otherwise marketed. |
| Research and Development Asset Acquired in Transaction Other than Business Combination or Joint Venture Formation, Writeoff | $ | duration | debit | Amount of writeoff for research and development asset acquired in transaction other than business combination or from joint venture formation or both. Includes, but is not limited to, software to be sold, leased, or marketed. |
| $ | duration | debit | ||
| Research and Development Expense (Excluding Acquired in Process Cost) | $ | duration | debit | Amount of expense for research and development. Excludes cost for computer software product to be sold, leased, or otherwise marketed, writeoff of research and development assets acquired in transaction other than business combination or joint venture formation or both, and write-down of intangible asset acquired in business combination or from joint venture formation or both, used in research and development activity. |
| Research and Development Expense, Software (Excluding Acquired in Process Cost) | $ | duration | debit | Research and development expense during the period related to the costs of developing and achieving technological feasibility of a computer software product to be sold, leased, or otherwise marketed. |
| Research and Development Asset Acquired in Transaction Other than Business Combination or Joint Venture Formation, Writeoff | $ | duration | debit | Amount of writeoff for research and development asset acquired in transaction other than business combination or from joint venture formation or both. Includes, but is not limited to, software to be sold, leased, or marketed. |
| Research and Development Expense | $ | duration | debit | Amount of expense for research and development. Includes, but is not limited to, cost for computer software product to be sold, leased, or otherwise marketed and writeoff of research and development assets acquired in transaction other than business combination or joint venture formation or both. Excludes write-down of intangible asset acquired in business combination or from joint venture formation or both, used in research and development activity. |
| $ | instant | debit | ||
| Capitalized Cost, Software to be Sold, Leased, or Marketed, Accumulated Amortization | $ | instant | credit | Amount of accumulated amortization for capitalized cost for software to be sold, leased, or marketed. Excludes capitalized cost for internal-use software. |
| Capitalized Cost, Software to be Sold, Leased, or Marketed, after Accumulated Amortization, Beginning Balance | $ | instant | debit | Amount, after accumulated amortization, of capitalized cost for software to be sold, leased, or marketed. Excludes capitalized cost for internal-use software. |
| Capitalized Computer Software Net | ||||
| Capitalized Cost, Software to be Sold, Leased, or Marketed, after Accumulated Amortization, Beginning Balance | $ | instant | debit | Amount, after accumulated amortization, of capitalized cost for software to be sold, leased, or marketed. Excludes capitalized cost for internal-use software. |
| $ | duration | debit | ||
| Capitalized Cost, Software to be Sold, Leased, or Marketed, Amortization Expense | $ | duration | debit | Amount of amortization expense for capitalized cost for software to be sold, leased, or marketed. Excludes capitalized cost for internal-use software. |
| Capitalized Cost, Software to be Sold, Leased, or Marketed, Impairment Loss | $ | duration | debit | Amount of impairment loss for capitalized cost for software to be sold, leased, or marketed. Excludes capitalized cost for internal-use software. |
| Capitalized Cost, Software to be Sold, Leased, or Marketed, Period Increase (Decrease), Total | $ | duration | Amount of increase (decrease) in capitalized cost for software to be sold, leased, or marketed. Excludes capitalized cost for internal-use software. | |
| Research and Development, Contract to Perform for Others | text | Disclosure of information about research and development arrangement accounted for as contract to perform research and development for others. Includes, but is not limited to, royalty arrangement, purchase provision, license agreement, and commitment to provide additional funding. | ||
| text |