# ASC 310-40-15: Receivables — Troubled Debt Restructurings by Creditors — 15 Scope and Scope Exceptions Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/310/40/#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): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:ba22deaeaab3d56eaf899e29104c498fe6fae00747a9e44d958b31a5d01c5b2a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/310/40/#15-scope-and-scope-exceptions) SEC content: no ##### [310-40-15-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:8f5c7e3dab9ecc4000735870c2db0c42b329793dc7221dbbd550f2f105a4098e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:ce4251af690e823345caf6f2b51eb4d41363d5dff831b487972382f988fbd389 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-4](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:b1a1ac50a287f950fc803460e2a1de825b2f3b5c7d9b82976f51340115dec3bc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-4A](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-4A) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:0058f85dc66c724376648d83dab3da682c4ce51592b2cc5fbea2509164a6dd31 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-5](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:fe6885184386b2b345ac22e54ef9a8cd102a171a0f2ee256dba7862e92258452 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-8](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:466d34767200700aaed0093cd80046104cf4fd00427e93f02df854d373983964 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-12](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:5dca5c5118a9babbbb9152a1fcbf924aee54fee5a86a95c431db55283749076f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-13](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:130971721c4d35ce964315447a6ae9789e0245499d981b9f9757e1f3c0c72f69 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-15](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-15) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:57bb45c9691bbba22160467c258cff216b5d93bf30501edc5d67d0e8f0751a05 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-16](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-16) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:cccfcf14d0b86fad009d724077c044e795e54fadb11a4ddb7b5ad41e10cb081b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-17](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-17) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:6dd221ea955ec5d11b718f3f43729f7cca5883ce12791a367a699adcaaacfbfe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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