{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/954/#45-other-presentation-matters","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"210","topic_title":"Balance Sheet","subtopic":"210-954","subtopic_title":"Health Care Entities","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-954-45-1","para":"45-1","html":"
Health care entities, including not-for-profit, business-oriented health care entities, shall classify assets and liabilities as current and noncurrent as discussed in Section 210-10-45. However, rather than presenting a classified balance sheet, a continuing care retirement community instead may sequence assets according to their nearness of conversion to cash and may sequence liabilities according to the nearness of the maturity and resulting use of cash.
","snippet":"Health care entities, including not-for-profit, business-oriented health care entities, shall classify assets and liabilities as current and noncurrent as discussed in Section 210-10-45. However, rather than presenting a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3308fbc97fea0a107de104ecdb40379011613ca9990d38e3a177c89f7579a81c","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb6c34eed4d70671814a302cc07cd7a8e5bf953b9571406f784a99b4fd3705ed","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}},{"block":null,"heading":"Net Assets without Donor Restrictions","paragraphs":[{"citation":"210-954-45-2","para":"45-2","html":"
Net assets without donor restrictions of not-for-profit, business-oriented health care entities include assets whose use is contractually limited, such as the following:
  1. a
    Proceeds of debt issues and funds of the not-for-profit, business-oriented health care entity deposited with a trustee and limited to use in accordance with the requirements of an indenture or a similar agreement.
  2. b
    Other assets limited to use for identified purposes through an agreement between the not-for-profit, business-oriented health care entity and an outside party other than a donor or grantor. Examples include assets set aside under debt agreements, assets set aside under self-insurance (risk-retention) funding arrangements, and assets set aside to meet statutory reserve requirements (such as those required under state laws and regulations for many health maintenance organizations). (See paragraph 954-810-45-4.)
","snippet":"Net assets without donor restrictions of not-for-profit, business-oriented health care entities include assets whose use is contractually limited, such as the following:\n(a) Proceeds of debt issues and funds of the not-f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3876ae2c9d7d5c9ca85154310deda8d5245a0611b75929974c9e7a4ecfd3f488","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bb6d48b4401fbc6ae09bedf360b8c92e624924be1b03f85b25bf54e9f0c9c1c","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}},{"block":null,"heading":"Interfund Receivables or Payables","paragraphs":[{"citation":"210-954-45-3","para":"45-3","html":"
Interfund receivables (or payables) may exist in internal records. However, since general-purpose financial statements of not-for-profit, business-oriented health care entities do not classify assets and liabilities into fund groups, interfund receivables (or payables) are eliminated.
","snippet":"Interfund receivables (or payables) may exist in internal records. However, since general-purpose financial statements of not-for-profit, business-oriented health care entities do not classify assets and liabilities into…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ee031d115452bd2c00a25caf65afe7873c1bc6a80520e22a71659c4e99b4db0","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91c002a2bc40bb33ffca3a98eacf9f8c0259a74227bf491d339cb1692c0a1f2a","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}},{"block":null,"heading":"Assets Limited as to Use","paragraphs":[{"citation":"210-954-45-4","para":"45-4","html":"
Internally designated funds shall be reported separately from externally restricted funds either on the face of the balance sheet or in the notes to the financial statements.
","snippet":"Internally designated funds shall be reported separately from externally restricted funds either on the face of the balance sheet or in the notes to the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc1a0bebd3163e6a1c9bd6f1907ca6ca7a8bbe8460b24f47ebfb3569d9436ded","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08840d86908b9cd60b8406543ca61f3a23b77f366b66325ccc6eaf67ee6c23c7","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}},{"block":null,"heading":"Cash and Cash Equivalents","paragraphs":[{"citation":"210-954-45-5","para":"45-5","html":"
Cash and claims to cash that meet any of the following conditions shall be reported separately and shall be excluded from current assets:
  1. a
    They are restricted as to withdrawal or use for other than current operations.
  2. b
    They are designated for expenditure in the acquisition or construction of noncurrent assets.
  3. c
    They are required to be segregated for the liquidation of long-term debts.
  4. d
    They are limited to use for long-term purposes by a donor-imposed restriction.
","snippet":"Cash and claims to cash that meet any of the following conditions shall be reported separately and shall be excluded from current assets:\n(a) They are restricted as to withdrawal or use for other than current operations.…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8393832c427ed14c7231363c9aa63d33714e37bf68d86eb848df7d330e8f360","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}},{"citation":"210-954-45-6","para":"45-6","html":"
For fiduciary purposes, separate checking or savings accounts may be maintained for donations with donor restrictions. However, unless required by paragraph 954-210-45-5, such accounts are not reported on a line separate from other cash and cash equivalents because donor restrictions generally relate to limitations on the use of net assets rather than on the use of specific assets. A columnar presentation that highlights the two classes of net assets (that is, without donor restrictions and with donor restrictions) is not precluded if the totals for the reporting entity as a whole are displayed.
","snippet":"For fiduciary purposes, separate checking or savings accounts may be maintained for donations with donor restrictions. However, unless required by paragraph 954-210-45-5, such accounts are not reported on a line separate…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec31aee715553edc3f5619bb9d25a5e7142a48a44b72f1ab0ea39bee966cf24b","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}},{"citation":"210-954-45-7","para":"45-7","html":"
Paragraph superseded by Accounting Standards Update No. 2016-14.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-14.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a781f90030f02f4d129933c6911c1653d7afb403903f87ed0d80c9f5f6d3678","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a67ea62e90bc55ea50d2165c782957dd1fdbda2ad6b031c3f29fcf913e7ba87e","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78d301f446a555560af68dabd6b7fb3e3e9eca93204db733f087825617ef70c6","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78d301f446a555560af68dabd6b7fb3e3e9eca93204db733f087825617ef70c6","downloaded_from":"2026-09-09T23:02:14.336Z","last_downloaded_at":"2026-09-09T23:02:14.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477220","source_sha256":"ea114f6daae53a7d2e76f73e972eee991512db13e9372b714824e39e2310a777"}}