# ASC 605-20-15: Revenue Recognition — Services — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/20/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:42:15.672Z to 2026-09-10T00:42:15.672Z

Record version: sha256:4fee6a86532b75c635c6f11681b453a81e822ac82aa6d60bf55b164035b1b6b9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-20-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/605/20/#15-scope-and-scope-exceptions)

SEC content: no

#### Entities

##### [605-20-15-1](https://asc.understandingaccounting.org/asc/605/20/#605-20-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:42:15.672Z to 2026-09-10T00:42:15.672Z

Record version: sha256:5d811c4595002327c3bfc6877ceadafe094a3b59babd16ce877fd5e5181d19d2

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic applies to all entities.

#### Transactions

##### [605-20-15-2](https://asc.understandingaccounting.org/asc/605/20/#605-20-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:42:15.672Z to 2026-09-10T00:42:15.672Z

Record version: sha256:f912adde641246fb6f8d1c2da1f17cd6d3896d7902ee48d0d2981f23c65121ce

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic applies to the following service activities and arrangements:

1.  a
    
    Separately priced [extended warranty](https://asc.understandingaccounting.org/glossary/e/#extended-warranty "An agreement to provide warranty protection in addition to the scope of coverage of the manufacturer's original warranty, if any, or to extend the period of coverage provided by the manufacturer's original warranty.") and [product maintenance contracts](https://asc.understandingaccounting.org/glossary/p/#product-maintenance-contracts "An agreement to perform certain agreed-upon services to maintain a product for a specified period of time. The terms of the contract may take different forms, such as an agreement to periodically perform a particular service a specified number of times over a specified period of time, or an agreement to perform a particular service as the need arises over the term of the contract.").
    
2.  b
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
3.  c
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
4.  d
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
5.  e
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-20-15-3](https://asc.understandingaccounting.org/asc/605/20/#605-20-15-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:42:15.672Z to 2026-09-10T00:42:15.672Z

Record version: sha256:f009b9e19dd11e091d591f8a27889f453b3b96a91a8ab9805b36c571101df70e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic does not apply to the following service activities and arrangements:

1.  a
    
    Guarantees accounted for as derivatives in accordance with Section 815-10-15
    
2.  b
    
    Product warranties, except extended warranty or product maintenance contracts. See paragraph [605-20-25-6](https://asc.understandingaccounting.org/asc/605/20/#605-20-25-6).
    
3.  c
    
    Guarantees required to be accounted for as financial guarantee insurance contracts in accordance with Topic 944 on insurance.