# ASC 720-40-15: Other Expenses — Electronic Equipment Waste Obligations — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/40/#15-scope-and-scope-exceptions)

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## ASC 720-40-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/720/40/#15-scope-and-scope-exceptions)

SEC content: no

#### Entities

##### [720-40-15-1](https://asc.understandingaccounting.org/asc/720/40/#720-40-15-1)

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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.

#### Transactions

##### [720-40-15-2](https://asc.understandingaccounting.org/asc/720/40/#720-40-15-2)

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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.