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ASC 205‐10 The guidance in ASC 205‐10 applies to:

 All subtopics in ASC 205‐10 unless explicitly excluded

 Business entities and not‐for‐profit entities(ASC 205‐10‐15‐1)

ASC 205‐20 The guidance in 205‐20 applies to either:

 A component of an entity or a group of components that is disposed of or is classified as held for sale, or

 A business or nonprofit entity that, on acquisition, is classified as held for sale.(ASC 205‐20‐15‐2)

The guidance does not apply to oil and gas properties that use the full‐cost method of accounting prescribed by the SEC. (ASC 205‐20‐15‐3)

ASC 205‐30 ASC 205‐30 does not apply to companies registered under the Investment Company Act of 1945. (ASC 205‐30‐15‐1)

ASC 205‐40 ASC 205‐40 applies to all entities. (ASC 205‐40‐15‐1)