# ASC 350-950-15: Intangibles—Goodwill and Other — Financial Services—Title Plant — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/950/#15-scope-and-scope-exceptions)

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## ASC 350-950-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/350/950/#15-scope-and-scope-exceptions)

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#### Entities

##### [350-950-15-1](https://asc.understandingaccounting.org/asc/350/950/#350-950-15-1)

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The guidance in this Subtopic applies to all entities that use a [title plant](https://asc.understandingaccounting.org/glossary/t/#title-plant "A historical record of all matters affecting title to parcels of land in a particular geographic area. The number of years covered by a title plant varies, depending on regulatory requirements and the minimum information period considered necessary to issue title insurance policies efficiently.") in their operations. Those entities include, but are not limited to:

1.  a
    
    Title insurance entities (underwriters)
    
2.  b
    
    Title abstract entities
    
3.  c
    
    Title agents.