# ASC 962-10-15: Plan Accounting—Defined Contribution Pension Plans — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/962/10/#15-scope-and-scope-exceptions)

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## ASC 962-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/962/10/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [962-10-15-1](https://asc.understandingaccounting.org/asc/962/10/#962-10-15-1)

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The Subtopics within the Plan Accounting—Defined Contribution Pension Plans Topic only provide incremental guidance for the entities defined in this Scope Section, or as further defined in the Scope Sections of the individual Plan Accounting—Defined Contribution Pension Plans Subtopics.

#### Entities

##### [962-10-15-2](https://asc.understandingaccounting.org/asc/962/10/#962-10-15-2)

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The guidance in this Topic applies to all entities that are employee benefit plans that provide [benefits](https://asc.understandingaccounting.org/glossary/b/#benefits "The monetary or in-kind benefits or benefit coverage to which participants may be entitled under a pension plan or a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). Examples of benefits may include, but are not limited to, health care benefits, life insurance, legal, educational, and advisory services, pension benefits, disability benefits, death benefits, and benefits due to termination of employment.") based on amounts contributed to an employee's individual account.

##### [962-10-15-3](https://asc.understandingaccounting.org/asc/962/10/#962-10-15-3)

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The guidance in this Topic does not apply to the following entities:

1.  a
    
    Defined benefit pension plans (see Topic 960)
    
2.  b
    
    Health and welfare benefit plans that are not also defined contribution plans (see Topic 965).