# ASC 720-946-15: Other Expenses — Financial Services—Investment Companies — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/946/#15-scope-and-scope-exceptions)

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## ASC 720-946-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/720/946/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [720-946-15-1](https://asc.understandingaccounting.org/asc/720/946/#720-946-15-1)

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This Subtopic has its own discrete scope, which is separate and distinct from the pervasive scope for this Topic as outlined in Section 946-10-15.

#### Entities

##### [720-946-15-2](https://asc.understandingaccounting.org/asc/720/946/#720-946-15-2)

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The guidance in this Subtopic applies to all investment advisers and distributors within the scope of either the Overall Subtopic (see Section 946-10-15) or Subtopic 940-10 (see Section 940-10-15).