# ASC 470-10-S15: Debt — Overall — SEC 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/10/#sec-15-scope-and-scope-exceptions)

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## ASC 470-10-S15: SEC 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/470/10/#sec-15-scope-and-scope-exceptions)

SEC content: yes

#### Compensating Balance Arrangements

##### [470-10-S15-1](https://asc.understandingaccounting.org/asc/470/10/#470-10-S15-1)

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See paragraph [210-10-S99-2](https://asc.understandingaccounting.org/asc/210/10/#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.