# ASC 605-985-15: Revenue Recognition — Software — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/985/#15-scope-and-scope-exceptions)

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## ASC 605-985-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/605/985/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [605-985-15-1](https://asc.understandingaccounting.org/asc/605/985/#605-985-15-1)

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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.

#### Entities

##### [605-985-15-2](https://asc.understandingaccounting.org/asc/605/985/#605-985-15-2)

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The guidance in this Subtopic applies to all entities.

#### Transactions

##### [605-985-15-3](https://asc.understandingaccounting.org/asc/605/985/#605-985-15-3)

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

1.  a
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
2.  b
    
    [Subparagraph superseded by Accounting Standards Update No. 2009-14](https://asc.understandingaccounting.org/updates/asu-2009-14/).
    
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    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).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    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).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
    
    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 606 on revenue from contracts with customers and Subtopic 605-35 on provision for losses on contracts).

##### [605-985-15-4](https://asc.understandingaccounting.org/asc/605/985/#605-985-15-4)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-15-4A](https://asc.understandingaccounting.org/asc/605/985/#605-985-15-4A)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).