{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/985/#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":"605-985","subtopic_title":"Software","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":"605-985-15-1","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-E9A65B11-09F4-4D95-A0B1-628BD4BC1F72.ditamap\" class=\"ditamap\">985-10-15</a>, with specific qualifications and exceptions noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 985-10-15, with specific qualifications and exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18e27a995baccc991a635e3d70a37dca427feee1ac6a0d7cce8510afc5924f6b","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37e9dcedf850dd5d5f361a602d669718e148264547df9cea5ad31d8b3f86b185","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"605-985-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to <span class=\"sfragment\" id=\"sfr_4C21AEC6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">all entities. </span></span></div></div>","snippet":"The guidance in this Subtopic applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:742c16accf485c78710821a8371ba017f75b0b0e3cca23c9928e9ee09d559338","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f179f26bfa3e293bb11cdfaad0dc039b502216600144882cad8278f0d78bdda","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"605-985-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to the following transactions and activities:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/updates/asu-2009-14/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2009-14</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_4C21B123-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Arrangements to deliver software or a software system, either alone or together with other products or services that require significant production, modification, or customization of software (see Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> on revenue from contracts with customers and Subtopic <a altsource=\"GUID-4846AF45-7698-4389-92D3-2B24C0DC35F6.ditamap\" class=\"ditamap\">605-35</a> on provision for losses on contracts). </span></span></div></li></ol></div></div>","snippet":"The guidance in this Subtopic applies to the following transactions and activities:\n(a) Subparagraph superseded by Accounting Standards Update No. 2014-09.\n(b) Subparagraph superseded by Accounting Standards Update No. 2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5dd47846503aee36752fb748df6ea9cc789fd7abf142b2e5a1eb742bcf51a03","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}},{"citation":"605-985-15-4","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:a8c75e0c587d320ee83316ebdbc1ddbc5d5bc0a838b293fd8f071b17d2a404a7","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}},{"citation":"605-985-15-4A","para":"15-4A","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":"sha256:0b89a249da3d5f6aaf5c675d8454ae2edb1bdda9ec0f7d7d082cd72f6c604236","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:249283accc6712c42ef4e4a0aea215c62f23f5309a61ab51eafa5c247419b361","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:365eb99272aac54a057d96f920e891935424f3eed265db9e614eb0c6aa2b6f85","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:365eb99272aac54a057d96f920e891935424f3eed265db9e614eb0c6aa2b6f85","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}}