# ASC 930-10-05: Extractive Activities—Mining — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/930/10/#05-overview-and-background)

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## ASC 930-10-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/930/10/#05-overview-and-background)

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##### [930-10-05-1](https://asc.understandingaccounting.org/asc/930/10/#930-10-05-1)

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The Extractive Activities—Mining Topic contains the following Subtopics:

1.  a
    
    Overall
    
2.  b
    
    Inventory
    
3.  c
    
    Property, Plant, and Equipment
    
4.  d
    
    Compensation—Retirement Benefits
    
5.  e
    
    Business Combinations
    
6.  f
    
    Consolidation.

##### [930-10-05-2](https://asc.understandingaccounting.org/asc/930/10/#930-10-05-2)

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This Subtopic provides overall guidance for extractive activities in the mining industry, including the identification of entities that fall within the scope of this Topic and definitions of industry terms.