{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/954/#05-overview-and-background","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":"225","topic_title":"Income Statement","subtopic":"225-954","subtopic_title":"Health Care Entities","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-954-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-19.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c7f37eb5d176de847674bbe3ba42a90e3c9658244065582983b4d0b0e0fee43","downloaded_from":"2026-09-09T23:10:41.567Z","last_downloaded_at":"2026-09-09T23:10:41.567Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478162","source_sha256":"6fb3dff877e33a795e0aebadf60aa0bf3a531f708625b6fbc0aa86f14a094707"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e060ebd6db1e98788ff0cdb314bf017d038b15125e4bf147232de942a60ddf0","downloaded_from":"2026-09-09T23:10:41.567Z","last_downloaded_at":"2026-09-09T23:10:41.567Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478162","source_sha256":"6fb3dff877e33a795e0aebadf60aa0bf3a531f708625b6fbc0aa86f14a094707"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ae2eb0c28f1033e57ca477933a6700b7caf2bfc17c2ffab98c90811092fdde1","downloaded_from":"2026-09-09T23:10:41.567Z","last_downloaded_at":"2026-09-09T23:10:41.567Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478162","source_sha256":"6fb3dff877e33a795e0aebadf60aa0bf3a531f708625b6fbc0aa86f14a094707"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ae2eb0c28f1033e57ca477933a6700b7caf2bfc17c2ffab98c90811092fdde1","downloaded_from":"2026-09-09T23:10:41.567Z","last_downloaded_at":"2026-09-09T23:10:41.567Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478162","source_sha256":"6fb3dff877e33a795e0aebadf60aa0bf3a531f708625b6fbc0aa86f14a094707"}}