# ASC 225-30-15: Income Statement — Business Interruption Insurance — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/30/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:08:48.839Z to 2026-09-09T23:08:48.839Z

Record version: sha256:f6594ad2e0407f22c9ba2be1f07eff7532f26e3e9461c56c9da52779d79417ed

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 225-30-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/225/30/#15-scope-and-scope-exceptions)

SEC content: no

##### [225-30-15-1](https://asc.understandingaccounting.org/asc/225/30/#225-30-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:08:48.839Z to 2026-09-09T23:08:48.839Z

Record version: sha256:b1e3889be037191f6fe4f5e0ee9e51d6b628df4dbcc97c92521de16548bec10f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)
