# ASC 220-954-50: Income Statement—Reporting Comprehensive Income — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/220/954/#50-disclosure)

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#### Performance Indicator and Intermediate Operating Measures

##### [220-954-50-1](https://asc.understandingaccounting.org/asc/220/954/#220-954-50-1)

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The notes to the financial statements shall include a description of the nature and composition of the [performance indicator](https://asc.understandingaccounting.org/glossary/p/#performance-indicator "A performance indicator reports results of operations. A performance indicator and the income from continuing operations reported by for-profit health care entities generally are consistent, except for transactions that clearly are not applicable to one kind of entity (for example, for-profit health care entities typically would not receive contributions, and not-for-profit health care entities would not award stock compensation). That is, a performance indicator is analogous to income from continuing operations of a for-profit entity.").

##### [220-954-50-2](https://asc.understandingaccounting.org/asc/220/954/#220-954-50-2)

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Pursuant to paragraph [958-220-50-1](https://asc.understandingaccounting.org/asc/220/958/#220-958-50-1), because terms such as operating income are used with different meanings, if an intermediate measure of operations is reported and its use is not apparent from the details provided on the face of the statement, a note to the financial statements shall describe the nature of the reported measure of operations or the items excluded from operations.