谢谢大家，终于查到一些相关的会计准则。

Codification Topic 985-20 Costs of software to be sold, leased, or marketed  Accounting Rules about Software asc 985-20: Costs of Software to Be Sold, Leased, or Marketed --> "Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed" asc 985-605: Software Revenue Recognition --> AICPA SOP 97-2 --> "Software Revenue Recognition" asc 350-40: Internal-Use Software --> AICPA SOP 98-1 --> "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use"  Two points on the timeline: (A) When the technological feasibility is established (B) When the product is available for general release to customers