15-3 The guidance in this Subtopic does not apply to the following items:
- Financial assets measured at fair value through net income
- Available-for-sale debt securities
- Loans made to participants by defined contribution employee benefit plans
- Policy loan receivables of an insurance entity
- Promises to give (pledges receivable) of a not-for-profit entity
- Loans and receivables between entities under common control.
- Receivables arising from operating leases accounted for in accordance with Topic 842.