# ASC 922-10-15: Entertainment—Cable Television — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/922/10/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T02:11:00.249Z to 2026-09-10T02:11:00.249Z

Record version: sha256:395c01c053f41e424d9c92cdbe36c02f74e116e146ad734823d22cd42110fd1b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 922-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/922/10/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [922-10-15-1](https://asc.understandingaccounting.org/asc/922/10/#922-10-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:11:00.249Z to 2026-09-10T02:11:00.249Z

Record version: sha256:460468be6382c6db998215f0a28a703a4bb878eaca2daee3d481bb893002c636

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The Subtopics within the Entertainment—Cable Television 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—Cable Television Subtopics. Entities within the scope of this Topic shall also comply with the applicable standards not included in this Topic.

#### Entities

##### [922-10-15-2](https://asc.understandingaccounting.org/asc/922/10/#922-10-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:11:00.249Z to 2026-09-10T02:11:00.249Z

Record version: sha256:1be94fabd7a5369f243b73f18744b52e6168d1faf484e2c6c3327008993d319f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Topic applies to all entities in the cable television industry.