# ASC 330-905-15: Inventory — Agriculture — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/905/#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): 2026-09-09T23:51:28.028Z to 2026-09-09T23:51:28.028Z

Record version: sha256:04cf9584b2b880462f3ea5f0eb1944453cf5cb1f62b6de2359b18f412ea3db34

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 330-905-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/330/905/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [330-905-15-1](https://asc.understandingaccounting.org/asc/330/905/#330-905-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:51:28.028Z to 2026-09-09T23:51:28.028Z

Record version: sha256:d8da23d6eff2530449925cdf0c721b30ff3272ea1b98708aa9656f0ed12c5a11

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 the [General Subsection](https://asc.understandingaccounting.org/asc/905/10/#15-scope-and-scope-exceptions) of Section 905-10-15.

### Cooperatives

##### [330-905-15-2](https://asc.understandingaccounting.org/asc/330/905/#330-905-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:51:28.028Z to 2026-09-09T23:51:28.028Z

Record version: sha256:735133d200231e705c7a1fa0abbd3c899cf18211da091880f42b906e5306924a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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

##### [330-905-15-3](https://asc.understandingaccounting.org/asc/330/905/#330-905-15-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:51:28.028Z to 2026-09-09T23:51:28.028Z

Record version: sha256:ce90a3b07f9d53da2e41b03b7a9449ff1ed5285c403a6923a6ac63739df890f6

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The Cooperatives—Patrons 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.