Final answer:
The correct citation for the paragraph on Technological Feasibility amounts to be recognized in the context of R&D and Software is 'ASC 985-730-25-1'. This follows the ASC's hierarchy of Topic, Subtopic, Section, and Paragraph numbers.
Step-by-step explanation:
When citing the paragraph on Technological Feasibility amounts to be recognized in relation to Research and Development (R&D) expenses and Software, the correct citation should follow the structure prescribed by the Accounting Standards Codification (ASC). The ASC uses a hierarchy for structuring its codes, starting with the topic, followed by the subtopic, section, and paragraph.
Given the topics of Research and Development (730) and Software (985), we can determine the correct citation. The first number represents the Topic, the second represents the Subtopic, then the Section, and lastly, the specific Paragraph. As such, to cite the paragraph specifically addressing Technological Feasibility within these topics, the accurate citation is 'ASC 985-730-25-1'. This represents Topic 985 (Software), linking to Subtopic 730 (R&D expenses), within Section 25, Paragraph 1.
The importance of following this citation format is to ensure clarity and precision in referencing specific accounting guidelines, which is crucial in maintaining consistent application of these standards in business practices.