# ASC 920-10-15: Entertainment—Broadcasters — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/920/10/#15-scope-and-scope-exceptions)

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## ASC 920-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/920/10/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [920-10-15-1](https://asc.understandingaccounting.org/asc/920/10/#920-10-15-1)

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The Subtopics within the Entertainment—Broadcasters Topic only provide incremental industry-specific guidance for the entities defined in this Scope Section, or as further defined in the Scope Sections of the individual Entertainment—Broadcasters Subtopics. Entities within the scope of this Topic also shall comply with the applicable standards not included in this Topic.

#### Entities

##### [920-10-15-2](https://asc.understandingaccounting.org/asc/920/10/#920-10-15-2)

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The guidance in the Entertainment—Broadcasters Topic applies to all entities that are considered [broadcasters](https://asc.understandingaccounting.org/glossary/b/#broadcaster "An entity or an affiliated group of entities that transmits radio or television program material."), with the following exception:

1.  a
    
    Broadcasters that own the film (program material) shown on their cable, network, or local television outlets (for guidance see Topic 926).

#### Transactions

##### [920-10-15-3](https://asc.understandingaccounting.org/asc/920/10/#920-10-15-3)

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The guidance in the Entertainment—Broadcasters Topic applies to all transactions and activities including the following:

1.  a
    
    [Network affiliation agreements](https://asc.understandingaccounting.org/glossary/n/#network-affiliation-agreement "A broadcaster may be affiliated with a network under a network affiliation agreement. Under the agreement, the station receives compensation for the network programming that it carries based on a formula designed to compensate the station for advertising sold on a network basis and included in network programming. Program costs, a major expense of television stations, are generally lower for a network affiliate than for an independent station because an affiliate does not incur program costs for network programs.").