# ASC 225-954-15: Income Statement — Health Care Entities — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/954/#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): 2026-09-09T23:10:45.037Z to 2026-09-09T23:10:45.037Z

Record version: sha256:712512c7cab7b0e30c25587eee149e15aa1055eaeeac1718734262b1674355b4

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 225-954-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/225/954/#15-scope-and-scope-exceptions)

SEC content: no

##### [225-954-15-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:10:45.037Z to 2026-09-09T23:10:45.037Z

Record version: sha256:f3600a1954915f45674a9e6332af4de09d2602efa73cd8f375504a814fe5b979

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-954-15-2](https://asc.understandingaccounting.org/asc/225/954/#225-954-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:10:45.037Z to 2026-09-09T23:10:45.037Z

Record version: sha256:69bedb14a221cc0ff559530bfe42d13268d00003eb11392dd077b9262e0c015d

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)
