Capitalization of contract costs Software entities frequently incur either or both: — costs to obtain a customer contract, including renewal contracts and costs to obtain contract modifications, that are incremental (i.e. would not have been incurred but for obtaining the contract) – e.g. sales commissions and fringe benefits directly attributable to payment of that commission, such as additional 401(k) match or payroll taxes. Costs that are not incremental to obtaining a customer contract are expensed as incurred unless capitalized in accordance with other US GAAP. The following are not incremental costs (not exhaustive):
合同成本資本化軟體實體經常產生一種或兩種情況：獲得客戶合同的成本，包括續籤合同和獲得合同修改的成本，這是增量的（即，如果不是為了獲得合同就不會發生），例如銷售佣金和直接歸因於佣金支付的附加福利，例如額外的401（k）匹配稅或工資稅。除非根據其他美國公認會計原則資本化，否則對於非因獲得客戶合同而增加的成本，應在發生時計入費用。以下不是增量成本（並非詳盡無遺）：
costs that are incurred regardless of whether the contract is obtained – —
無論合同是否產生--
e.g. costs incurred in negotiating or drafting a contract; costs that depend on further substantive performance by the —
e、 談判或起草合同所產生的費用；取決於合同當事人進一步實質性履行的費用-
commission recipient, such as continued employment at a future date when all or a portion of the commission will be paid; and payments based on operating metrics like EBITDA or operating income —
佣金接受者，如在未來某個日期繼續受僱，屆時將支付全部或部分佣金；以及基於運營指標（如息稅折舊攤銷前利潤或營業收入）的付款-
that are not solely linked to obtaining one or more customer contracts. — costs to fulfill a contract – e.g. costs associated with set-up activities that do not provide a service to the customer in a SaaS arrangement. Under SEC guidance related to legacy US GAAP, an entity could elect to capitalize direct and incremental contract acquisition costs (e.g. sales commissions) in certain circumstances, although many entities expensed such costs as incurred.
與獲得一份或多份客戶合同無關。-履行合同的成本——例如，與在SaaS協議中不向客戶提供服務的設置活動相關的成本。根據美國證券交易委員會（SEC）有關傳統美國公認會計準則（US GAAP）的指導，在某些情況下，一個實體可以選擇將直接和增量合同收購成本（如銷售佣金）資本化，儘管許多實體在發生時已將此類成本支出。
In contrast, under Topic 606, incremental costs to obtain a customer contract and costs to fulfill a contract that meet specified criteria are required to be capitalized as contract cost assets if they are recoverable. Costs to obtain a contract are not required to be capitalized if the expected amortization period, which includes specifically anticipated renewals, is 12 months or less. An entity electing not to capitalize costs to obtain a contract should apply this practical expedient consistently across all of its business units or segments. The requirement to capitalize contract acquisition and fulfillment costs will be new to most software entities and some SaaS providers and may be complex to apply, especially for entities with many contracts and a variety of contract terms and commission and incentive structures. And for those SaaS providers that currently capitalize contract acquisition costs, they may find the types of costs that can be capitalized will differ because only costs that are incremental to obtaining the contract are capitalizable – allocable costs are not, unless they meet the criteria to be capitalized as fulfillment costs. Those entities that have not previously tracked the costs of acquiring a contract may find it difficult to determine which costs to capitalize, both for the transition amounts on adoption (regardless of the transition method used) and in the ongoing application of Topic 606.
相比之下，在專題606下，獲得客戶合同的增量成本和履行符合規定標準的合同的成本，如果可以收回，則應作為合同成本資產予以資本化。如果預期攤銷期（包括特別預期的更新）為12個月或更短，則獲得合同的成本不需要資本化。選擇不將成本資本化以獲得合同的實體應在其所有業務單位或部門中一致地應用這種實用的權宜之計。對大多數軟體實體和一些SaaS提供商來說，將合同獲取和履行成本資本化的要求是新的，並且可能很難應用，特別是對於擁有許多合同和各種合同條款以及佣金和激勵結構的實體。對於那些目前資本化合同收購成本的SaaS提供商，他們可能會發現可以資本化的成本類型會有所不同，因為只有獲得合同的增量成本才是可資本化的，可分配成本是不可資本化的，除非它們滿足資本化為履行成本的標準。那些以前沒有跟蹤過取得合同的成本的實體可能會發現很難確定哪些成本應當資本化，無論是採用的過渡金額（無論採用何種過渡方法）還是專題606的現行適用。
Amortization and impairment of contract cost assets Contract cost assets are amortized consistent with the transfer to the customer of the goods or services to which the asset relates, which means that: — if a contract cost asset relates to two or more goods or services that have a different pattern of transfer to the customer (e.g. one transferred at a point in time and another provided over time), entities should either (1) allocate the contract cost asset to those multiple goods or services on a systematic and rational basis or (2) select a single measure that best reflects the 『use』 of the asset as the goods and services are transferred; and/or — the entity amortizes a contract cost asset over more than the contract period when the asset relates to goods or services that will be provided under an anticipated contract that the entity can identify specifically. For example, an entity will amortize a commission paid for a service contract over the contract period plus any anticipated renewal periods unless the entity also pays commissions for renewals that are commensurate with the commission paid on initial service contracts. 『Commensurate』 refers to the commission paid as compared to the margin the entity will earn. For those SaaS providers that currently capitalize contract acquisition costs, they may find that the amortization period for those costs changes because of the Topic 606 requirement to amortize such costs over specifically anticipated renewal periods (in many cases), which precludes the current practice of amortizing such costs over only the non-cancellable contract period. Contract cost assets are assessed for impairment in accordance with specific guidance in Topic 606, which assesses the remaining balance of a contract cost asset against the remaining amount of consideration (including variable consideration) that the entity expects to receive from the customer less direct costs to fulfill the related goods or services. Other considerations
合同成本資產的攤銷和減值，這意味著：-如果合同成本資產涉及兩種或兩種以上以不同方式轉移給客戶的貨物或服務（例如，一種在某一時間點轉移，另一種隨時間推移而提供），實體應（1）系統合理地將合同成本資產分配給這些多個貨物或服務，或（2）選擇一個最能反映貨物和服務轉讓時資產「使用」的單一衡量標準；和/或-實體在合同期限內攤銷合同成本資產，當資產與實體能夠明確識別的預期合同項下提供的貨物或服務有關。例如，一個實體將在合同期加上任何預期的續約期內攤銷為服務合同支付的佣金，除非該實體還為續約支付與初始服務合同支付的佣金相稱的佣金。「相稱」是指支付的佣金與實體將獲得的利潤相比。對於那些目前將合同收購成本資本化的SaaS提供商，他們可能會發現，這些成本的攤銷期會發生變化，因為主題606要求在特定的預期續期內攤銷此類成本（在許多情況下），這就排除了目前只在不可撤銷的合同期內攤銷此類費用的做法。根據專題606中的具體指導，對合同成本資產進行減值評估，根據實體預期從客戶處收到的減去履行相關商品或服務的直接成本後的剩餘對價（包括可變對價）對合同成本資產的剩餘餘額進行評估。其他注意事項