{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/980/#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":"715","topic_title":"Compensation—Retirement Benefits","subtopic":"715-980","subtopic_title":"Regulated Operations","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":"715-980-15-1","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-DFCF42C6-CE0D-45BC-9846-5A2EFDE587F3.ditamap\" class=\"ditamap\">980-10-15</a>. <span class=\"sfragment\" id=\"sfr_47D95C06-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Accordingly, the guidance related to the accounting for regulatory assets related to other postretirement benefit costs (see Subtopic <a altsource=\"GUID-1E9B2828-9994-4D32-987C-8AB22188A455.ditamap\" class=\"ditamap\">715-60</a>) is for rate-regulated entities that meet the criteria for applying this Topic. </span></span><span class=\"sfragment\" id=\"sfr_47D95DCE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">In addition, the provisions of paragraphs <a href=\"/asc/715/30/#715-30-35-7A\" class=\"xref\">715-30-35-7A</a> and <a href=\"/asc/715/60/#715-60-35-10A\" class=\"xref\">715-60-35-10A</a> shall not change the accounting for regulatory assets related to postretirement pension cost and other postretirement benefit cost for rate-regulated entities.</span></span></div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 980-10-15. Accordingly, the guidance related to the accounting for regulatory assets related to other postretirem…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5a952b7128b5cbc803bb474e9bee74c9f724154e04ef7c9e9d4b9d9c2b022fd","downloaded_from":"2026-09-10T01:02:54.639Z","last_downloaded_at":"2026-09-10T01:02:54.639Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478715","source_sha256":"b535eabe76912e4bea061c75df6a07106a06619c91e7a7f76017c54b594a396e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc5203e64ba0fcf96e43dff075f5bb673ac762041e294ff7cf85a188e30844d3","downloaded_from":"2026-09-10T01:02:54.639Z","last_downloaded_at":"2026-09-10T01:02:54.639Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478715","source_sha256":"b535eabe76912e4bea061c75df6a07106a06619c91e7a7f76017c54b594a396e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76882b100ce62108c88631d07b63c83acfcbba6d7d89978a5e7e65afcb671dac","downloaded_from":"2026-09-10T01:02:54.639Z","last_downloaded_at":"2026-09-10T01:02:54.639Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478715","source_sha256":"b535eabe76912e4bea061c75df6a07106a06619c91e7a7f76017c54b594a396e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76882b100ce62108c88631d07b63c83acfcbba6d7d89978a5e7e65afcb671dac","downloaded_from":"2026-09-10T01:02:54.639Z","last_downloaded_at":"2026-09-10T01:02:54.639Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478715","source_sha256":"b535eabe76912e4bea061c75df6a07106a06619c91e7a7f76017c54b594a396e"}}