# ASC 818-20-15: Environmental Credits and Environmental Credit Obligations — Environmental Credits — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/818/20/#15-scope-and-scope-exceptions)

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## ASC 818-20-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/818/20/#15-scope-and-scope-exceptions)

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##### [818-20-15-1](https://asc.understandingaccounting.org/asc/818/20/#818-20-15-1)

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Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:

[818-10-65-1](https://asc.understandingaccounting.org/asc/818/10/#818-10-65-1)This Subtopic follows the same Scope and Scope Exceptions as the Overall Subtopic.