{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/910/#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":"605-910","subtopic_title":"Contractors—Construction","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":"605-910-15-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:7b1f2264483d6b6196401ed9be2b5fd48a56b0303027c172b97df96c1e50bf42","downloaded_from":"2026-09-10T00:46:18.314Z","last_downloaded_at":"2026-09-10T00:46:18.314Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477209","source_sha256":"d82c0e59b08607d48b738042326886d6a9c5f00a42297117477c6c94ce272b11"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00e6362d3f43662d038896c5741584addb3c7e10174be19df1aa7921dcad4d4c","downloaded_from":"2026-09-10T00:46:18.314Z","last_downloaded_at":"2026-09-10T00:46:18.314Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477209","source_sha256":"d82c0e59b08607d48b738042326886d6a9c5f00a42297117477c6c94ce272b11"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3c0e81cc297aba93bf463b381ce70665d7554d3bf8f5512f81c91a351e39d3d","downloaded_from":"2026-09-10T00:46:18.314Z","last_downloaded_at":"2026-09-10T00:46:18.314Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477209","source_sha256":"d82c0e59b08607d48b738042326886d6a9c5f00a42297117477c6c94ce272b11"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3c0e81cc297aba93bf463b381ce70665d7554d3bf8f5512f81c91a351e39d3d","downloaded_from":"2026-09-10T00:46:18.314Z","last_downloaded_at":"2026-09-10T00:46:18.314Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477209","source_sha256":"d82c0e59b08607d48b738042326886d6a9c5f00a42297117477c6c94ce272b11"}}