# ASC 275-912-15: Risks and Uncertainties — Contractors—Federal Government — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/275/912/#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): 2026-09-09T23:22:26.892Z to 2026-09-09T23:22:26.892Z

Record version: sha256:3933b1bf2ce3394b57ecb41bccf9c1c9e3c13e8de185c7b58658c28877f1e119

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 275-912-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/275/912/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [275-912-15-1](https://asc.understandingaccounting.org/asc/275/912/#275-912-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:22:26.892Z to 2026-09-09T23:22:26.892Z

Record version: sha256:e1fa174f999d4edd5a44486c40af746ed55ff3b6361611cf04553b0982fe56a3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 912-10-15.
