{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/40/#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":"720","topic_title":"Other Expenses","subtopic":"720-40","subtopic_title":"Electronic Equipment Waste Obligations","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Entities","paragraphs":[{"citation":"720-40-15-1","para":"15-1","html":"
The guidance in this Subtopic applies to all entities affected by Directive 2002/96 on Waste Electrical and Electronic Equipment adopted by the European Union.
","snippet":"The guidance in this Subtopic applies to all entities affected by Directive 2002/96 on Waste Electrical and Electronic Equipment adopted by the European Union.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7031cc2bf922cd18f573bfc9fd6ea240c942ab82334f3115af943775c73872a9","downloaded_from":"2026-09-10T01:08:35.048Z","last_downloaded_at":"2026-09-10T01:08:35.048Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483405","source_sha256":"e6932f576d8e20e5b17ed3706340774646010dfa35df9bc80accad7f0d53d125"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f6342baf0fe0c7d39d71b9344158bb37603262e55276a1e4efe48a9a232eb4c","downloaded_from":"2026-09-10T01:08:35.048Z","last_downloaded_at":"2026-09-10T01:08:35.048Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483405","source_sha256":"e6932f576d8e20e5b17ed3706340774646010dfa35df9bc80accad7f0d53d125"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"720-40-15-2","para":"15-2","html":"
The guidance in this Subtopic does not apply to the following transactions and activities:
  1. a
    Historical waste from commercial users as addressed in Subtopic 410-20
  2. b
    New waste as defined in the Directive.
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