{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/972/#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":"720-972","subtopic_title":"Real Estate—Common Interest Realty Associations","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":"720-972-15-1","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-55FD6FC1-8B7F-4637-B67B-1FD29BEA229E.ditamap\" class=\"ditamap\">972-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 972-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49a0e224bde716917974e8008a830a23a0aae7a36be9617840327dc927628c74","downloaded_from":"2026-09-10T01:13:46.925Z","last_downloaded_at":"2026-09-10T01:13:46.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478220","source_sha256":"cd620c85758b6560535b23aaa9696fa354fe2aa4e479974553c9bbeb1991592f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebbdb79afa4c272e97c5fca63cffee027b0cf78e93488a6b5c28c61c0d9732b4","downloaded_from":"2026-09-10T01:13:46.925Z","last_downloaded_at":"2026-09-10T01:13:46.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478220","source_sha256":"cd620c85758b6560535b23aaa9696fa354fe2aa4e479974553c9bbeb1991592f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06f5ecacfcee7664cc617c88c2d83e0543e9dac235b1f03c1d2325fe3f479a70","downloaded_from":"2026-09-10T01:13:46.925Z","last_downloaded_at":"2026-09-10T01:13:46.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478220","source_sha256":"cd620c85758b6560535b23aaa9696fa354fe2aa4e479974553c9bbeb1991592f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06f5ecacfcee7664cc617c88c2d83e0543e9dac235b1f03c1d2325fe3f479a70","downloaded_from":"2026-09-10T01:13:46.925Z","last_downloaded_at":"2026-09-10T01:13:46.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478220","source_sha256":"cd620c85758b6560535b23aaa9696fa354fe2aa4e479974553c9bbeb1991592f"}}