{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/330/930/#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":"330-930","subtopic_title":"Extractive Activities—Mining","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":"330-930-15-1","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 Section <a altsource=\"GUID-AA35A5E6-ECC5-4A09-8F20-1F9F669B38B9.ditamap\" class=\"ditamap\">930-10-15</a>, with specific transaction exceptions noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 930-10-15, with specific transaction exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:593f92180efe485d481c4cea1436b3b24867aff1a0b88b354f4f873e5a56df46","downloaded_from":"2026-09-09T23:52:59.931Z","last_downloaded_at":"2026-09-09T23:52:59.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478000","source_sha256":"1fdfda2c4164e78a09abca0d7ce9c43fcd37152b5be4353bb889841365b3ac22"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a42dfcf55fa6c7efbfe634bad47ddca939d5ba3d82e8c1387b4cb5e0fb9474f","downloaded_from":"2026-09-09T23:52:59.931Z","last_downloaded_at":"2026-09-09T23:52:59.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478000","source_sha256":"1fdfda2c4164e78a09abca0d7ce9c43fcd37152b5be4353bb889841365b3ac22"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"330-930-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic does not apply to the following transactions:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><a href=\"/glossary/s/#stripping-costs\" class=\"term\" title=\"Stripping costs are costs incurred for the removal of overburden or waste materials for the purpose of obtaining access to an ore body that will be commercially produced.\"><span>Stripping costs</span></a> incurred before the <a href=\"/glossary/p/#production-phase\" class=\"term\" title=\"The production phase of a mine is deemed to begin when saleable minerals are extracted (produced) from an ore body, regardless of the level of production. However, the production phase does not commence with the removal of de minimis saleable mineral material that occurs in conjunction with the removal of overburden or waste material for the purpose of obtaining access to an ore body.\"><span>production phase</span></a>.</div></li></ol></div></div>","snippet":"The guidance in this Subtopic does not apply to the following transactions:\n(a) Stripping costs incurred before the production phase.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:524a24dc3d484a1172595496082fc3bc69ba8efa86ae0ecff6e663619f1d8f5f","downloaded_from":"2026-09-09T23:52:59.931Z","last_downloaded_at":"2026-09-09T23:52:59.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478000","source_sha256":"1fdfda2c4164e78a09abca0d7ce9c43fcd37152b5be4353bb889841365b3ac22"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:781475880a2fd528fe2a089cf1d10d18cbc477acafe6be9e82893760f5620ecd","downloaded_from":"2026-09-09T23:52:59.931Z","last_downloaded_at":"2026-09-09T23:52:59.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478000","source_sha256":"1fdfda2c4164e78a09abca0d7ce9c43fcd37152b5be4353bb889841365b3ac22"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b200f40bae934c4d25c136added14b26f9b7b454b746c845473bc5d49b10c37","downloaded_from":"2026-09-09T23:52:59.931Z","last_downloaded_at":"2026-09-09T23:52:59.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478000","source_sha256":"1fdfda2c4164e78a09abca0d7ce9c43fcd37152b5be4353bb889841365b3ac22"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b200f40bae934c4d25c136added14b26f9b7b454b746c845473bc5d49b10c37","downloaded_from":"2026-09-09T23:52:59.931Z","last_downloaded_at":"2026-09-09T23:52:59.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478000","source_sha256":"1fdfda2c4164e78a09abca0d7ce9c43fcd37152b5be4353bb889841365b3ac22"}}