# ASC 360-972-15: Property, Plant, and Equipment — Real Estate—Common Interest Realty Associations — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/972/#15-scope-and-scope-exceptions)

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## ASC 360-972-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/360/972/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [360-972-15-1](https://asc.understandingaccounting.org/asc/360/972/#360-972-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 972-10-15.