# ASC 310-912-15: Receivables — Contractors—Federal Government — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/912/#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): 2026-09-09T23:28:28.561Z to 2026-09-09T23:28:28.561Z

Record version: sha256:5add5b97ae58f54406d1a04ce89ca3fbc5531ebaf80ea9debef7edf62e66e025

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 310-912-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/310/912/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [310-912-15-1](https://asc.understandingaccounting.org/asc/310/912/#310-912-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:28:28.561Z to 2026-09-09T23:28:28.561Z

Record version: sha256:9d5e307b3c6a91a86702baf90f838848afbb973edf66179e3d6710b4ebad6110

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.