{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/980/#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":"470-980","subtopic_title":"Regulated Operations","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"470-980-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-DFCF42C6-CE0D-45BC-9846-5A2EFDE587F3.ditamap\" class=\"ditamap\">980-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 980-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58025bd41b5982401a27ea7b8f7f4e1ff989df0c1e0aa4f1bb0c34ad4c6461d3","downloaded_from":"2026-09-10T00:35:17.809Z","last_downloaded_at":"2026-09-10T00:35:17.809Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478225","source_sha256":"ae3a2fd4396dadc69659d6a4048818a503cba6367db1eaa502744272af09c987"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ad358636c91cc11d899ee8d21c2f09bca2dacbf086fb8b657cc043fa8788c71","downloaded_from":"2026-09-10T00:35:17.809Z","last_downloaded_at":"2026-09-10T00:35:17.809Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478225","source_sha256":"ae3a2fd4396dadc69659d6a4048818a503cba6367db1eaa502744272af09c987"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7968f0fb60b169b971b450a6b08b3020f56dd03140208cd7cd58e6c1ed71e1f2","downloaded_from":"2026-09-10T00:35:17.809Z","last_downloaded_at":"2026-09-10T00:35:17.809Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478225","source_sha256":"ae3a2fd4396dadc69659d6a4048818a503cba6367db1eaa502744272af09c987"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7968f0fb60b169b971b450a6b08b3020f56dd03140208cd7cd58e6c1ed71e1f2","downloaded_from":"2026-09-10T00:35:17.809Z","last_downloaded_at":"2026-09-10T00:35:17.809Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478225","source_sha256":"ae3a2fd4396dadc69659d6a4048818a503cba6367db1eaa502744272af09c987"}}