# ASC 720-922-15: Other Expenses — Entertainment—Cable Television — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/922/#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): 2026-09-10T01:09:46.811Z to 2026-09-10T01:09:46.811Z

Record version: sha256:846dbe27e9b11b491075a1edcf6b4668100b83b6ccb8de1a5f7b9e854f57c079

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 720-922-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/720/922/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [720-922-15-1](https://asc.understandingaccounting.org/asc/720/922/#720-922-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:09:46.811Z to 2026-09-10T01:09:46.811Z

Record version: sha256:a5d07bf3d000f80d3c880c56cf468efbeb393c715994810c937f47f65285297c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 922-10-15.
