# ASC 720-50-15: Other Expenses — Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/50/#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): 2026-09-10T01:09:13.443Z to 2026-09-10T01:09:13.443Z

Record version: sha256:c0504e497946999ceeb5df15c7d18ee33784c7f0fdb352168e8a0f27b19501d0

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 720-50-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/720/50/#15-scope-and-scope-exceptions)

SEC content: no

##### [720-50-15-1](https://asc.understandingaccounting.org/asc/720/50/#720-50-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:09:13.443Z to 2026-09-10T01:09:13.443Z

Record version: sha256:39fe07f474e8e7c459ead2164d5d1672cd4b5f90c5a7453b7f56eded34a72e08

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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](https://asc.understandingaccounting.org/asc/720/50/#720-50-05-1)

. 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.