# ASC 705-912-15: Cost of Sales and Services — Contractors—Federal Government — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/705/912/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:56:20.681Z to 2026-09-10T00:56:20.681Z

Record version: sha256:15a1f161566f26ff6378cf054318ac3331f57d1dbabceca72b466de1a1c25759

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 705-912-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/705/912/#15-scope-and-scope-exceptions)

SEC content: no

##### [705-912-15-1](https://asc.understandingaccounting.org/asc/705/912/#705-912-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:56:20.681Z to 2026-09-10T00:56:20.681Z

Record version: sha256:0ed86f5e9257133305d0b0a8b750b802bafafcb19267e5a8dec8fa7d9a0b4cf9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).