# ASC 720-948-15: Other Expenses — Financial Services—Mortgage Banking — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/948/#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): 2026-09-10T01:12:01.508Z to 2026-09-10T01:12:01.508Z

Record version: sha256:cf9fe9ef38230d7ed799233ed3a2046c4ba1236423283458261d5dd4948143fc

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 720-948-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/720/948/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [720-948-15-1](https://asc.understandingaccounting.org/asc/720/948/#720-948-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:12:01.508Z to 2026-09-10T01:12:01.508Z

Record version: sha256:e3a2aa763703b9fd15602aca316175c50edcc279aed320b469129bc145cd4ea3

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 948-10-15.