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SEC Issue to Address
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Priority (By SEC)
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Where Found
)
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EITF Status
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Advertising barter transactions
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Level 1
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Issue 99-17
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Consensus*
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Gross vs. net revenue and display cost
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Level 1
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Issue 99-19
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Consensus*
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Accounting for the costs of developing a Web site
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Level 1
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Issue 00-2 and 00-20
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Consensus* on 00-2, 00-20 (content) to be discussed further
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Accounting for shipping and handling revenues and costs
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Level 2
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Issue 00-10
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Consensus*
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Accounting for the costs of computer files that are essentially films, music or other content
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Level 2
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To be discussed
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May ultimately be addressed in Issue no. 00-20 (below)
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Application of SOP 97-2 to arrangements that include the right to use software stored on another entity’s hardware
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Level 2
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Issue 00-3
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Consensus*
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Accounting for “point” and other loyalty programs
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Level 2
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Issue 00-22
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Discussed, but no consensus. Further discussion expected
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Accounting by the holder of an instrument (not defined as derivative instrument) with conversion or terms that are variable based on exercisability upon future events
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Level 2
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Issue 00-8
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Consensus*
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Accounting for coupons, rebates and discounts
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Level 2
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Issue 00-14
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Consensus*
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Accounting for service outages
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Level 2
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Classification addressed indirectly in 00-14
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Consensus*
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Accounting for advertising or other arrangements where the service provider guarantees a specified amount of activity
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Level 3
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To be discussed
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Appears to be addressed in SAB 101, related Q&A, and 00-22
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Accounting for front-end and back-end fees
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FE—potential SEC staff announcement BE—Level 3
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To be discussed
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Appears to be addressed in SAB 101, related Q&A, and 00-21
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Income statement classification of rebates and other discounts
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Potential SEC staff announcement
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Issue 00-14
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Consensus*
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Accounting for free or heavily discounted products
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Potential SEC staff announcement
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Issue 00-14
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Consensus*
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Accounting for access, maintenance and publication fees
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Potential SEC staff announcement
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To be discussed
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Appears to be addressed in SAB 101, related Q&A, and 00-21
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Statement 131 disclosures about Internet portion of a company’s business
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No level assigned
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Removed from agenda
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N/A
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*When consensus is reached it becomes a GAAP requirement.
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