# ASC 330-930-15: Inventory — Extractive Activities—Mining — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/330/930/#15-scope-and-scope-exceptions)

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## ASC 330-930-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/330/930/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [330-930-15-1](https://asc.understandingaccounting.org/asc/330/930/#330-930-15-1)

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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.

#### Transactions

##### [330-930-15-2](https://asc.understandingaccounting.org/asc/330/930/#330-930-15-2)

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The guidance in this Subtopic does not apply to the following transactions:

1.  a
    
    [Stripping costs](https://asc.understandingaccounting.org/glossary/s/#stripping-costs "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.") incurred before the [production phase](https://asc.understandingaccounting.org/glossary/p/#production-phase "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.").