# ASC 720-45-15: Other Expenses — Business and Technology Reengineering — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/45/#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): 2026-09-10T01:08:55.290Z to 2026-09-10T01:08:55.290Z

Record version: sha256:f24c15410c4852b6a260bfb32feb175f51b7857262069de71b673842ae1406c9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 720-45-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/720/45/#15-scope-and-scope-exceptions)

SEC content: no

#### Entities

##### [720-45-15-1](https://asc.understandingaccounting.org/asc/720/45/#720-45-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:08:55.290Z to 2026-09-10T01:08:55.290Z

Record version: sha256:86eb4626862185de611057688781396aaae4325f2bcc76237a26c7d242c6d3fb

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic applies to all entities.

#### Other Considerations

##### [720-45-15-2](https://asc.understandingaccounting.org/asc/720/45/#720-45-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:08:55.290Z to 2026-09-10T01:08:55.290Z

Record version: sha256:2ad4bff43eb2c385d315b4c2d44df14b02277d3aa143b9cad3f0d5845a2b38a2

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic does not address or change current accounting practices for internal-use software development costs, which are addressed in Subtopic 350-40, or the acquisition of property and equipment.