# ASC 225-954-55: Income Statement — Health Care Entities — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/954/#55-implementation-guidance-and-illustrations)

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## ASC 225-954-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/225/954/#55-implementation-guidance-and-illustrations)

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##### [225-954-55-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-1)

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##### [225-954-55-2](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-2)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-954-55-3](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-3)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-954-55-4](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-4)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-954-55-5](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-5)

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##### [225-954-55-6](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-6)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)