{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/30/#15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"225","topic_title":"Income Statement","subtopic":"225-30","subtopic_title":"Business Interruption Insurance","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-30-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-19.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1e3889be037191f6fe4f5e0ee9e51d6b628df4dbcc97c92521de16548bec10f","downloaded_from":"2026-09-09T23:08:48.839Z","last_downloaded_at":"2026-09-09T23:08:48.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483429","source_sha256":"294b0afdbe16f78f5443daabd2ab4b885f0c4469b4586e958f821c716b54558a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4a7c0b43cf17230f2212bfed44636ede58e20e79dc8f3e8f487b02656b61b69","downloaded_from":"2026-09-09T23:08:48.839Z","last_downloaded_at":"2026-09-09T23:08:48.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483429","source_sha256":"294b0afdbe16f78f5443daabd2ab4b885f0c4469b4586e958f821c716b54558a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6594ad2e0407f22c9ba2be1f07eff7532f26e3e9461c56c9da52779d79417ed","downloaded_from":"2026-09-09T23:08:48.839Z","last_downloaded_at":"2026-09-09T23:08:48.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483429","source_sha256":"294b0afdbe16f78f5443daabd2ab4b885f0c4469b4586e958f821c716b54558a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6594ad2e0407f22c9ba2be1f07eff7532f26e3e9461c56c9da52779d79417ed","downloaded_from":"2026-09-09T23:08:48.839Z","last_downloaded_at":"2026-09-09T23:08:48.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483429","source_sha256":"294b0afdbe16f78f5443daabd2ab4b885f0c4469b4586e958f821c716b54558a"}}