scope exclusion

Revenue1

1. 610-10Overall610 Other Income

   ASC 610-10 is the Overall subtopic of the Other Income Topic, which covers income that is not revenue from a contract with a customer under Topic 606 and is not addressed by other Topics (such as Topic 842 on leases or Topic 944 on insurance) or other revenue/income recognition guidance. It is largely a scope-setting subtopic: it establishes the pervasive scope for Topic 610 and identifies its Subtopics — Overall (610-10), Gains and Losses from the Derecognition of Nonfinancial Assets (610-20), and Gains and Losses on Involuntary Conversions (610-30). The guidance applies to all entities.