# ASC 325-905-15: Investments—Other — Agriculture — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/905/#15-scope-and-scope-exceptions)

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## ASC 325-905-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/325/905/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [325-905-15-1](https://asc.understandingaccounting.org/asc/325/905/#325-905-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the [General Subsection](https://asc.understandingaccounting.org/asc/905/10/#15-scope-and-scope-exceptions) of Section 905-10-15.

### Cooperatives

##### [325-905-15-2](https://asc.understandingaccounting.org/asc/325/905/#325-905-15-2)

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The Cooperatives Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the [Cooperatives Subsection](https://asc.understandingaccounting.org/asc/905/10/#15-scope-and-scope-exceptions) of Section 905-10-15.

### Cooperatives—Patrons

##### [325-905-15-3](https://asc.understandingaccounting.org/asc/325/905/#325-905-15-3)

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The Cooperatives—[Patrons](https://asc.understandingaccounting.org/glossary/p/#patrons "Any individual, trust, estate, partnership, corporation, or agricultural cooperative with or for whom a cooperative does business on a cooperative basis, whether a member of an agricultural cooperative or nonmember of an agricultural cooperative.") Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the [Cooperatives—Patrons Subsection](https://asc.understandingaccounting.org/asc/905/10/#15-scope-and-scope-exceptions) of Section 905-10-15.