{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/922/#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":"605-922","subtopic_title":"Entertainment—Cable Television","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":"605-922-15-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:30e98a845d7280442ebf46d6af80bf5c66696b91c42e398a1116081566dc3384","downloaded_from":"2026-09-10T00:47:19.545Z","last_downloaded_at":"2026-09-10T00:47:19.545Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477411","source_sha256":"6f5a4ab61afb4defe2f865558a5de1dcbb4b80b6d2f46d045079e8124ab44772"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f77f00c68b9fc206d256a55b2cdfa583591835b50db1cfe0dec94a9becc059a6","downloaded_from":"2026-09-10T00:47:19.545Z","last_downloaded_at":"2026-09-10T00:47:19.545Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477411","source_sha256":"6f5a4ab61afb4defe2f865558a5de1dcbb4b80b6d2f46d045079e8124ab44772"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e039dc2c30cba909fa5b9d438d7b652065284888a8d8a9fde2008512bfff66d","downloaded_from":"2026-09-10T00:47:19.545Z","last_downloaded_at":"2026-09-10T00:47:19.545Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477411","source_sha256":"6f5a4ab61afb4defe2f865558a5de1dcbb4b80b6d2f46d045079e8124ab44772"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e039dc2c30cba909fa5b9d438d7b652065284888a8d8a9fde2008512bfff66d","downloaded_from":"2026-09-10T00:47:19.545Z","last_downloaded_at":"2026-09-10T00:47:19.545Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477411","source_sha256":"6f5a4ab61afb4defe2f865558a5de1dcbb4b80b6d2f46d045079e8124ab44772"}}