{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/932/#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":"720-932","subtopic_title":"Extractive Activities—Oil and Gas","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"720-932-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-DBC21369-4585-4B41-8260-206E58C04720.ditamap\" class=\"ditamap\">932-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 932-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6681e946692c242b5abef4118463934912afb764f5347eb08f116128c0d45c3b","downloaded_from":"2026-09-10T01:10:40.202Z","last_downloaded_at":"2026-09-10T01:10:40.202Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478637","source_sha256":"ba771b61b9032ef5d174a9bb22695d8d08a46ce37f19b190a91a9eb3c6600f35"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d825e484eb5ec22b4bf03b8fa78ee92bda096fb3d4241f4b736876cfe3448ab","downloaded_from":"2026-09-10T01:10:40.202Z","last_downloaded_at":"2026-09-10T01:10:40.202Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478637","source_sha256":"ba771b61b9032ef5d174a9bb22695d8d08a46ce37f19b190a91a9eb3c6600f35"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26a9e3a02071307d0e5ed2a591f245bd739c5a1d4d0314d271fbe752b9d62a44","downloaded_from":"2026-09-10T01:10:40.202Z","last_downloaded_at":"2026-09-10T01:10:40.202Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478637","source_sha256":"ba771b61b9032ef5d174a9bb22695d8d08a46ce37f19b190a91a9eb3c6600f35"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26a9e3a02071307d0e5ed2a591f245bd739c5a1d4d0314d271fbe752b9d62a44","downloaded_from":"2026-09-10T01:10:40.202Z","last_downloaded_at":"2026-09-10T01:10:40.202Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478637","source_sha256":"ba771b61b9032ef5d174a9bb22695d8d08a46ce37f19b190a91a9eb3c6600f35"}}