# ASC 715-980-15: Compensation—Retirement Benefits — Regulated Operations — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/980/#15-scope-and-scope-exceptions)

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## ASC 715-980-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/715/980/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [715-980-15-1](https://asc.understandingaccounting.org/asc/715/980/#715-980-15-1)

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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 postretirement benefit costs (see Subtopic 715-60) is for rate-regulated entities that meet the criteria for applying this Topic. In addition, the provisions of paragraphs [715-30-35-7A](https://asc.understandingaccounting.org/asc/715/30/#715-30-35-7A) and [715-60-35-10A](https://asc.understandingaccounting.org/asc/715/60/#715-60-35-10A) shall not change the accounting for regulatory assets related to postretirement pension cost and other postretirement benefit cost for rate-regulated entities.