# ASC 360-20-15: Property, Plant, and Equipment — Real Estate Sales — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/20/#15-scope-and-scope-exceptions)

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## ASC 360-20-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/360/20/#15-scope-and-scope-exceptions)

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##### [360-20-15-1](https://asc.understandingaccounting.org/asc/360/20/#360-20-15-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-15-2](https://asc.understandingaccounting.org/asc/360/20/#360-20-15-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-15-3](https://asc.understandingaccounting.org/asc/360/20/#360-20-15-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-15-4](https://asc.understandingaccounting.org/asc/360/20/#360-20-15-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-15-5](https://asc.understandingaccounting.org/asc/360/20/#360-20-15-5)

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-15-6](https://asc.understandingaccounting.org/asc/360/20/#360-20-15-6)

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-15-7](https://asc.understandingaccounting.org/asc/360/20/#360-20-15-7)

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-15-8](https://asc.understandingaccounting.org/asc/360/20/#360-20-15-8)

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-15-9](https://asc.understandingaccounting.org/asc/360/20/#360-20-15-9)

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)

##### [360-20-15-10](https://asc.understandingaccounting.org/asc/360/20/#360-20-15-10)

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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/)