{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/330/905/#15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"330","topic_title":"Inventory","subtopic":"330-905","subtopic_title":"Agriculture","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"330-905-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the <a href=\"/asc/905/10/#15-scope-and-scope-exceptions\" class=\"xref\">General Subsection</a> of Section 905-10-15.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the General Subsection of Section 905-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8da23d6eff2530449925cdf0c721b30ff3272ea1b98708aa9656f0ed12c5a11","downloaded_from":"2026-09-09T23:51:28.028Z","last_downloaded_at":"2026-09-09T23:51:28.028Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478089","source_sha256":"a8d9e6101818b44648686acbe9802e2eba41243d20be6cdb583bb909c2794c30"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7699866b10acc24fd25c31d8302b91b361026d9637107678ccbb53bb522023ce","downloaded_from":"2026-09-09T23:51:28.028Z","last_downloaded_at":"2026-09-09T23:51:28.028Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478089","source_sha256":"a8d9e6101818b44648686acbe9802e2eba41243d20be6cdb583bb909c2794c30"}},{"block":"Cooperatives","heading":"Overall Guidance","paragraphs":[{"citation":"330-905-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Cooperatives Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the <a href=\"/asc/905/10/#15-scope-and-scope-exceptions\" class=\"xref\">Cooperatives Subsection</a> of Section 905-10-15.</div></div>","snippet":"The Cooperatives Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the Cooperatives Subsection of Section 905-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:735133d200231e705c7a1fa0abbd3c899cf18211da091880f42b906e5306924a","downloaded_from":"2026-09-09T23:51:28.028Z","last_downloaded_at":"2026-09-09T23:51:28.028Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478089","source_sha256":"a8d9e6101818b44648686acbe9802e2eba41243d20be6cdb583bb909c2794c30"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa88b08343e2a7d0a4a01198c13081fefb30a8bf32c5dd67ae9abfd831b3c00b","downloaded_from":"2026-09-09T23:51:28.028Z","last_downloaded_at":"2026-09-09T23:51:28.028Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478089","source_sha256":"a8d9e6101818b44648686acbe9802e2eba41243d20be6cdb583bb909c2794c30"}},{"block":"Cooperatives—Patrons","heading":"Overall Guidance","paragraphs":[{"citation":"330-905-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Cooperatives—Patrons Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the <a href=\"/asc/905/10/#15-scope-and-scope-exceptions\" class=\"xref\">Cooperatives—Patrons Subsection</a> of Section 905-10-15.</div></div>","snippet":"The Cooperatives—Patrons Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the Cooperatives—Patrons Subsection of Section 905-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce90a3b07f9d53da2e41b03b7a9449ff1ed5285c403a6923a6ac63739df890f6","downloaded_from":"2026-09-09T23:51:28.028Z","last_downloaded_at":"2026-09-09T23:51:28.028Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478089","source_sha256":"a8d9e6101818b44648686acbe9802e2eba41243d20be6cdb583bb909c2794c30"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0508360231037c7e7fc5f600835720e36452c1d5a0699639bcc0cc28bc1953c2","downloaded_from":"2026-09-09T23:51:28.028Z","last_downloaded_at":"2026-09-09T23:51:28.028Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478089","source_sha256":"a8d9e6101818b44648686acbe9802e2eba41243d20be6cdb583bb909c2794c30"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04cf9584b2b880462f3ea5f0eb1944453cf5cb1f62b6de2359b18f412ea3db34","downloaded_from":"2026-09-09T23:51:28.028Z","last_downloaded_at":"2026-09-09T23:51:28.028Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478089","source_sha256":"a8d9e6101818b44648686acbe9802e2eba41243d20be6cdb583bb909c2794c30"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04cf9584b2b880462f3ea5f0eb1944453cf5cb1f62b6de2359b18f412ea3db34","downloaded_from":"2026-09-09T23:51:28.028Z","last_downloaded_at":"2026-09-09T23:51:28.028Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478089","source_sha256":"a8d9e6101818b44648686acbe9802e2eba41243d20be6cdb583bb909c2794c30"}}