{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/10/#sec-15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"470","topic_title":"Debt","subtopic":"470-10","subtopic_title":"Overall","section":{"number":"S15","label":"SEC 15 Scope and Scope Exceptions","anchor":"sec-15-scope-and-scope-exceptions","is_sec":true,"groups":[{"block":null,"heading":"Compensating Balance Arrangements","paragraphs":[{"citation":"470-10-S15-1","para":"S15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5E1C4E73-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/10/#210-10-S99-2\" class=\"xref\">210-10-S99-2</a>, SAB Topic 6.H.1, for SEC Staff views on the applicability of the disclosure requirements pertaining to compensating balances and short-term borrowing arrangements. </span></span></div></div>","snippet":"See paragraph 210-10-S99-2, SAB Topic 6.H.1, for SEC Staff views on the applicability of the disclosure requirements pertaining to compensating balances and short-term borrowing arrangements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eedf955f452c0ebc6d10f125b6236b38c39db9ec8ec4a2cef9091d4ad944f648","downloaded_from":"2026-09-10T00:30:48.723Z","last_downloaded_at":"2026-09-10T00:30:48.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480040","source_sha256":"bd06360c7fd777c672de750d9c6190b75c58af84232c190667530a7aedc78e1b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57ec7a2383c393cdcab2417d02810dad56e644cfa2280e548bf7daf58fbcb87f","downloaded_from":"2026-09-10T00:30:48.723Z","last_downloaded_at":"2026-09-10T00:30:48.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480040","source_sha256":"bd06360c7fd777c672de750d9c6190b75c58af84232c190667530a7aedc78e1b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad5ada039e6e3c58dd4b9bbf6a06a0c4a581d683ac40283edecd4b91286018e8","downloaded_from":"2026-09-10T00:30:48.723Z","last_downloaded_at":"2026-09-10T00:30:48.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480040","source_sha256":"bd06360c7fd777c672de750d9c6190b75c58af84232c190667530a7aedc78e1b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad5ada039e6e3c58dd4b9bbf6a06a0c4a581d683ac40283edecd4b91286018e8","downloaded_from":"2026-09-10T00:30:48.723Z","last_downloaded_at":"2026-09-10T00:30:48.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480040","source_sha256":"bd06360c7fd777c672de750d9c6190b75c58af84232c190667530a7aedc78e1b"}}