# ASC 210-954-50: Balance Sheet — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/954/#50-disclosure)

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## ASC 210-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/210/954/#50-disclosure)

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##### [210-954-50-1](https://asc.understandingaccounting.org/asc/210/954/#210-954-50-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-14](https://asc.understandingaccounting.org/updates/asu-2016-14/).

#### Assets Limited as to Use

##### [210-954-50-2](https://asc.understandingaccounting.org/asc/210/954/#210-954-50-2)

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When internally designated funds are reported separately from externally restricted funds in accordance with paragraph [954-210-45-4](https://asc.understandingaccounting.org/asc/210/954/#210-954-45-4), if the form of the assets is not evident from the description on the balance sheet, the form of the assets shall be disclosed in the notes to the financial statements.