# ASC 740-954-15: Income Taxes — Health Care Entities — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/954/#15-scope-and-scope-exceptions)

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## ASC 740-954-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/740/954/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [740-954-15-1](https://asc.understandingaccounting.org/asc/740/954/#740-954-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 954-10-15, with specific entity qualifications noted below.

#### Entities

##### [740-954-15-2](https://asc.understandingaccounting.org/asc/740/954/#740-954-15-2)

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The guidance in this Subtopic applies only to not-for-profit, business-oriented health care entities.