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Same Old Same

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Submitted By igodinez
Words 313
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Case #1
Eye Vision Inc.

1. Is Eye Vision’s arrangement with Holland Hospital within the scope of ASC 985-605, Software: Revenue Recognition?

Eye Vision’s arrangement with Holland Hospital is not within the scope of ASC 985-605. According to the case, “Eye Vision has never sold, nor does it offer to sell, the Clear View Laser without the embedded software.” In fact, the case makes it readily apparent that the Clear View Laser will not function without its hardware specific software.

ASU 2009-14 (Topic 985) states that, “if the software contained on the tangible product is essential to the tangible product’s functionality, the software is excluded from the scope of the software revenue guidance.” In its accounting guidance, the update states further that, “tangible products containing software components and non-software components that function together to deliver the tangible product’s essential functionality are no longer within the scope of the software revenue guidance in Subtopic 985-605. According to the case documentation, “ the software is necessary to perform the medical procedures for which the laser is intended.” This would imply that Eye Vision’s hardware/software product combination is not within the scope of ASC 985-605.

As additional evidence, the amendment offers several illustrations as guidance. One example states that a rebuttable presumption exists if sales of the tangible product (Eye Vision laser) without the software elements are infrequent. Another example states that the non-software elements (Eye Vision Laser) must contribute, in substance, to the overall product’s essential functionality. It seems obvious that both of these examples apply to the Eye Vision product. In other words, the hardware (Laser) will not function without software that tells it what to do. As a result, it would not make sense for the company to sell the

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