{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/50/#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":"720-50","subtopic_title":"Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-50-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_056B5D16-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance in this Subtopic applies to all pharmaceutical manufacturers and health insurers that are subject to the annual fee imposed by the Acts described in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/720/50/#720-50-05-1\" class=\"xref\">720-50-05-1 through 05-4</a></div>. The guidance in this Subtopic is based on the unique facts and circumstances of the fee to be paid by pharmaceutical manufacturers and health insurers in accordance with the Acts; accordingly, an entity should apply judgment when evaluating the facts and circumstances of other fee arrangements before analogizing to the guidance in this Subtopic. </span></span> </div> </div>","snippet":"The guidance in this Subtopic applies to all pharmaceutical manufacturers and health insurers that are subject to the annual fee imposed by the Acts described in paragraphs 720-50-05-1 through 05-4. The guidance in this …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39fe07f474e8e7c459ead2164d5d1672cd4b5f90c5a7453b7f56eded34a72e08","downloaded_from":"2026-09-10T01:09:13.443Z","last_downloaded_at":"2026-09-10T01:09:13.443Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479898","source_sha256":"d9c936c08cfd96b26e324ce67386c6286f425ad05769b4d32f230bd0d7841681"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0bc7cd4186a9a78c68720e171bc80be02b5889eaebac43f701a6b398c45ef96","downloaded_from":"2026-09-10T01:09:13.443Z","last_downloaded_at":"2026-09-10T01:09:13.443Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479898","source_sha256":"d9c936c08cfd96b26e324ce67386c6286f425ad05769b4d32f230bd0d7841681"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0504e497946999ceeb5df15c7d18ee33784c7f0fdb352168e8a0f27b19501d0","downloaded_from":"2026-09-10T01:09:13.443Z","last_downloaded_at":"2026-09-10T01:09:13.443Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479898","source_sha256":"d9c936c08cfd96b26e324ce67386c6286f425ad05769b4d32f230bd0d7841681"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0504e497946999ceeb5df15c7d18ee33784c7f0fdb352168e8a0f27b19501d0","downloaded_from":"2026-09-10T01:09:13.443Z","last_downloaded_at":"2026-09-10T01:09:13.443Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479898","source_sha256":"d9c936c08cfd96b26e324ce67386c6286f425ad05769b4d32f230bd0d7841681"}}