# ASC 340-10-15: Other Assets and Deferred Costs — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/10/#15-scope-and-scope-exceptions)

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## ASC 340-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/340/10/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [340-10-15-1](https://asc.understandingaccounting.org/asc/340/10/#340-10-15-1)

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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.

#### Entities

##### [340-10-15-2](https://asc.understandingaccounting.org/asc/340/10/#340-10-15-2)

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The guidance in the Other Assets and Deferred Costs Topic applies to all entities.