# ASC 360-970-15: Property, Plant, and Equipment — Real Estate—General — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/970/#15-scope-and-scope-exceptions)

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## ASC 360-970-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/360/970/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [360-970-15-1](https://asc.understandingaccounting.org/asc/360/970/#360-970-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 970-10-15.

### Real Estate Syndication

##### [360-970-15-2](https://asc.understandingaccounting.org/asc/360/970/#360-970-15-2)

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The Real Estate Syndication Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the [Real Estate Syndication Subsection](https://asc.understandingaccounting.org/asc/970/10/#15-scope-and-scope-exceptions) of Section 970-10-15.

### Real Estate Project Costs

##### [360-970-15-3](https://asc.understandingaccounting.org/asc/360/970/#360-970-15-3)

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The Real Estate [Project Costs](https://asc.understandingaccounting.org/glossary/p/#project-costs "Costs clearly associated with the acquisition, development, and construction of a real estate project.") Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the [Real Estate Project Costs Subsection](https://asc.understandingaccounting.org/asc/970/10/#15-scope-and-scope-exceptions) of Section 970-10-15.