# ASC 310-910-15: Receivables — Contractors—Construction — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/910/#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): 2026-09-09T23:28:12.282Z to 2026-09-09T23:28:12.282Z

Record version: sha256:331d3b0ca32b13000df08da8b81b69ae64801d7c4a874e08eb6ca70be6abb07b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 310-910-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/310/910/#15-scope-and-scope-exceptions)

SEC content: no

##### [310-910-15-1](https://asc.understandingaccounting.org/asc/310/910/#310-910-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:28:12.282Z to 2026-09-09T23:28:12.282Z

Record version: sha256:f803fcd5c9d18fa33adc5ff0c3e41a9b03fc2b9ca570a974fcc34ffe3583e844

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update No. 2019-01.](https://asc.understandingaccounting.org/updates/maintenance-updates-2019/)