# ASC 853-10-15: Service Concession Arrangements — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/853/10/#15-scope-and-scope-exceptions)

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## ASC 853-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/853/10/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [853-10-15-1](https://asc.understandingaccounting.org/asc/853/10/#853-10-15-1)

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The Scope Section of the Overall Subtopic establishes the scope for the Service Concession Arrangements Topic.

#### Entities

##### [853-10-15-2](https://asc.understandingaccounting.org/asc/853/10/#853-10-15-2)

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The guidance in this Topic applies to the accounting by operating entities of a service concession arrangement under which a public-sector entity grantor enters into a contract with an operating entity to operate the grantor's infrastructure. The operating entity also may provide the construction, upgrading, or maintenance services of the grantor's infrastructure.

##### [853-10-15-3](https://asc.understandingaccounting.org/asc/853/10/#853-10-15-3)

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A public-sector entity includes a governmental body or an entity to which the responsibility to provide public service has been delegated. In a service concession arrangement, both of the following conditions exist:

1.  a
    
    The grantor controls or has the ability to modify or approve the services that the operating entity must provide with the infrastructure, to whom it must provide them, and at what price.
    
2.  b
    
    The grantor controls, through ownership, beneficial entitlement, or otherwise, any residual interest in the infrastructure at the end of the term of the arrangement.

##### [853-10-15-4](https://asc.understandingaccounting.org/asc/853/10/#853-10-15-4)

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A service concession arrangement that meets the scope criteria in Topic 980 on regulated operations shall apply the guidance in that Topic and not follow the guidance in this Topic.