# ASC 470-970-15: Debt — Real Estate—General — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/970/#15-scope-and-scope-exceptions)

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## ASC 470-970-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/470/970/#15-scope-and-scope-exceptions)

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#### Entities

##### [470-970-15-1](https://asc.understandingaccounting.org/asc/470/970/#470-970-15-1)

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The guidance in this Subtopic applies to tax increment financing entities.