MAR · 10-Q · 2026Q3 · Full report

Internal-Use Software Accounting Standard

MARRIOTT INTERNATIONAL INC /MD/ · 2026-11-02 · Importance 17 · Surprise 24

ASU 2025-06, “Targeted Improvements to the Accounting for Internal-Use Software,” removes references to software-development project stages and revises the criteria for beginning capitalization of internal-use software costs. The standard permits prospective, retrospective, or modified transition and becomes effective for Marriott on January 1, 2028; early adoption is permitted. Marriott is assessing the potential impact on its financial statements and disclosures.

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