{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/10/#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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-10","subtopic_title":"Overall","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":"340-10-15-1","para":"15-1","html":"
The Scope Section of the Overall Subtopic establishes the pervasive scope for all Subtopics of the Other Assets and Deferred Costs Topic. Unless explicitly addressed within specific Subtopics, the following scope guidance applies to all Subtopics of the Deferred Costs and Other Assets Topic.
","snippet":"The Scope Section of the Overall Subtopic establishes the pervasive scope for all Subtopics of the Other Assets and Deferred Costs Topic. Unless explicitly addressed within specific Subtopics, the following scope guidanc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e4aa9ef36f6e6035b213c6d9884a72fa875df53dd0e08b7b19b6be807350c23","downloaded_from":"2026-09-09T23:54:21.591Z","last_downloaded_at":"2026-09-09T23:54:21.591Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482931","source_sha256":"06c086f24e6a0501619a4ed210477a4a2c868d31650de8f9ce5cfb8e0b3fba2a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25dedb74ae1170a31e205f3a1fe62e5060e2e17f744163927829ebfb399ca96e","downloaded_from":"2026-09-09T23:54:21.591Z","last_downloaded_at":"2026-09-09T23:54:21.591Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482931","source_sha256":"06c086f24e6a0501619a4ed210477a4a2c868d31650de8f9ce5cfb8e0b3fba2a"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"340-10-15-2","para":"15-2","html":"
The guidance in the Other Assets and Deferred Costs Topic applies to all entities.
","snippet":"The guidance in the Other Assets and Deferred Costs Topic applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2916e3e709d9969946c29f5d8c5164c5b74d73315934bd9a34ed3175ae7d09b6","downloaded_from":"2026-09-09T23:54:21.591Z","last_downloaded_at":"2026-09-09T23:54:21.591Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482931","source_sha256":"06c086f24e6a0501619a4ed210477a4a2c868d31650de8f9ce5cfb8e0b3fba2a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1874d72d631eff5f8a7b55a6dfbebd38cc1fff0d2a7948da49fcfab373ca6d02","downloaded_from":"2026-09-09T23:54:21.591Z","last_downloaded_at":"2026-09-09T23:54:21.591Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482931","source_sha256":"06c086f24e6a0501619a4ed210477a4a2c868d31650de8f9ce5cfb8e0b3fba2a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c067ee0f254256a6602efaea48466c6b9fc606c3ac02ec8bc95d8238900a6a11","downloaded_from":"2026-09-09T23:54:21.591Z","last_downloaded_at":"2026-09-09T23:54:21.591Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482931","source_sha256":"06c086f24e6a0501619a4ed210477a4a2c868d31650de8f9ce5cfb8e0b3fba2a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c067ee0f254256a6602efaea48466c6b9fc606c3ac02ec8bc95d8238900a6a11","downloaded_from":"2026-09-09T23:54:21.591Z","last_downloaded_at":"2026-09-09T23:54:21.591Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482931","source_sha256":"06c086f24e6a0501619a4ed210477a4a2c868d31650de8f9ce5cfb8e0b3fba2a"}}