{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/28/#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":"605","topic_title":"Revenue Recognition","subtopic":"605-28","subtopic_title":"Milestone Method","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-28-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94de882bbd89d206bf39ac439d10ff4937e1f8e8759239a099a32e00260de138","downloaded_from":"2026-09-10T00:43:13.009Z","last_downloaded_at":"2026-09-10T00:43:13.009Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480055","source_sha256":"cd135473a23ae6ea4b8dc660b121e5b0ba7faa88d0897682b4fa5f6b42dad063"}},{"citation":"605-28-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a4dc0a2ea6dbdecf864bb61ae54d9bae690eeffaf7b3e010ae77ef4a30d3334","downloaded_from":"2026-09-10T00:43:13.009Z","last_downloaded_at":"2026-09-10T00:43:13.009Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480055","source_sha256":"cd135473a23ae6ea4b8dc660b121e5b0ba7faa88d0897682b4fa5f6b42dad063"}},{"citation":"605-28-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5805f82ee29f569db3a0128c839b4a4f3867d77ee6a5cdf2a90b9a0ccece78e0","downloaded_from":"2026-09-10T00:43:13.009Z","last_downloaded_at":"2026-09-10T00:43:13.009Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480055","source_sha256":"cd135473a23ae6ea4b8dc660b121e5b0ba7faa88d0897682b4fa5f6b42dad063"}},{"citation":"605-28-15-4","para":"15-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4054f88565ed79c4d2a9436c5d30fb86c7a868dc3044154ac86bc81fb48bcb2","downloaded_from":"2026-09-10T00:43:13.009Z","last_downloaded_at":"2026-09-10T00:43:13.009Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480055","source_sha256":"cd135473a23ae6ea4b8dc660b121e5b0ba7faa88d0897682b4fa5f6b42dad063"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb4e24d07bd8dcb4e6afe4bd04fce6d4926b66602b454b797ce0206b24e1e0fd","downloaded_from":"2026-09-10T00:43:13.009Z","last_downloaded_at":"2026-09-10T00:43:13.009Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480055","source_sha256":"cd135473a23ae6ea4b8dc660b121e5b0ba7faa88d0897682b4fa5f6b42dad063"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ea7115d5a8d3fbee90abd0c0e7478e4e24e3284602f9a89f9f11beb3870857a","downloaded_from":"2026-09-10T00:43:13.009Z","last_downloaded_at":"2026-09-10T00:43:13.009Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480055","source_sha256":"cd135473a23ae6ea4b8dc660b121e5b0ba7faa88d0897682b4fa5f6b42dad063"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ea7115d5a8d3fbee90abd0c0e7478e4e24e3284602f9a89f9f11beb3870857a","downloaded_from":"2026-09-10T00:43:13.009Z","last_downloaded_at":"2026-09-10T00:43:13.009Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480055","source_sha256":"cd135473a23ae6ea4b8dc660b121e5b0ba7faa88d0897682b4fa5f6b42dad063"}}