# ASC 720-25-15: Other Expenses — Contributions Made — 15 Scope and Scope Exceptions Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/720/25/#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): 2026-09-10T01:07:53.263Z to 2026-09-10T01:07:53.263Z Record version: sha256:9329aff1304a0d3d8ccc77a4fbdcfa7d869498145f214786d6687748190ceced Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 720-25-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/720/25/#15-scope-and-scope-exceptions) SEC content: no #### Entities ##### [720-25-15-1](https://asc.understandingaccounting.org/asc/720/25/#720-25-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:07:53.263Z to 2026-09-10T01:07:53.263Z Record version: sha256:332916c3756f86199cce5e1b886bfcda0aabc9eb70adb191ae8602d075714811 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The guidance in this Subtopic applies to all entities. Not-for-profit entities (NFP) should see Subtopic 958-720 on other expenses for additional guidance on contributions made. #### Transactions ##### [720-25-15-2](https://asc.understandingaccounting.org/asc/720/25/#720-25-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:07:53.263Z to 2026-09-10T01:07:53.263Z Record version: sha256:38ac0d20ba99a59fb3d50147aef2c0242dd64054d7b227aa9768d37823263dea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The guidance in this Subtopic applies to [contributions](https://asc.understandingaccounting.org/glossary/c/#contribution "An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution.") of cash and other assets, including [promises to give](https://asc.understandingaccounting.org/glossary/p/#promise-to-give "A written or oral agreement to contribute cash or other assets to another entity. A promise carries rights and obligations—the recipient of a promise to give has a right to expect that the promised assets will be transferred in the future, and the maker has a social and moral obligation, and generally a legal obligation, to make the promised transfer. A promise to give may be either conditional or unconditional.") made by resource providers. For all entities that receive contributions, see the contributions received guidance in paragraphs [958-605-15-3 through 15-5A](https://asc.understandingaccounting.org/asc/605/958/#605-958-15-3). ##### [720-25-15-3](https://asc.understandingaccounting.org/asc/720/25/#720-25-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:07:53.263Z to 2026-09-10T01:07:53.263Z Record version: sha256:ddc2a12ca31258e4d38b01becdc69ca377d983e8c4d8d6c52a72af8fc1bc0c3f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The guidance in this Subtopic does not apply to the transactions and activities specified in paragraph [958-605-15-6](https://asc.understandingaccounting.org/asc/605/958/#605-958-15-6), which is in the Contributions Received Subsection of that Subtopic. 1. a [Subparagraph superseded by Accounting Standards Update No. 2018-08](https://asc.understandingaccounting.org/updates/asu-2018-08/). 2. b [Subparagraph superseded by Accounting Standards Update No. 2018-08](https://asc.understandingaccounting.org/updates/asu-2018-08/). 3. c [Subparagraph superseded by Accounting Standards Update No. 2018-08](https://asc.understandingaccounting.org/updates/asu-2018-08/). 4. d [Subparagraph superseded by Accounting Standards Update No. 2018-08](https://asc.understandingaccounting.org/updates/asu-2018-08/).