# ASC 360-962-15: Property, Plant, and Equipment — Plan Accounting—Defined Contribution Pension Plans — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/962/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:11:29.652Z to 2026-09-10T00:11:29.652Z

Record version: sha256:d40847a16689c1ca3ff3d408b0ad47166f9e5086c0d258d5cf2f30bba662b99a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 360-962-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/360/962/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [360-962-15-1](https://asc.understandingaccounting.org/asc/360/962/#360-962-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:11:29.652Z to 2026-09-10T00:11:29.652Z

Record version: sha256:4ec3b834ff4b96d902079763edd965fc779c7c694cc9c03316e694363b9640f1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic; see Section 962-10-15.