# ASC 330-908-15: Inventory — Airlines — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/908/#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): 2026-09-09T23:51:57.728Z to 2026-09-09T23:51:57.728Z

Record version: sha256:73fbead827d045686158bc3ff2b8fcab4ac21b0bb5ef57b111ceb9cb6cf6bebe

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 330-908-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/330/908/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [330-908-15-1](https://asc.understandingaccounting.org/asc/330/908/#330-908-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:51:57.728Z to 2026-09-09T23:51:57.728Z

Record version: sha256:cdf73216dcdf2ad6adf0d08fe0d4e57ccc01249aba32775b515a8a50b1f1db75

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 908-10-15.