please Help

Navigate to the Assets Area, then within that Area to Topic 350, Intangibles-Goodwill and Other, then within that Topic to Subtopic 50, Website Development Costs, and finally within that Subtopic to Section 25, Recognition. Read the guidance on the Section's page. Costs Incurred in the Planning Stage: Regardless of whether the website planning activities specifically relate to software, all costs incurred in the planning stage shall be incurred. as