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The following table identifies the changes made to this Subtopic
Paragraph Action Accounting Standards Update Date
Affiliate Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Affiliate Added Accounting Standards Update No. 2013-06 04/19/2013
Contribution Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Contribution Amended Accounting Standards Update No. 2010-07 01/28/2010
Donor-Imposed Restriction Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Donor-Imposed Restriction Added Accounting Standards Update No. 2016-14 08/18/2016
Equity Transfer Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Functional Expense Classification Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Functional Expense Classification Added Accounting Standards Update No. 2016-14 08/18/2016
Inherent Contribution Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Inherent Contribution Added Accounting Standards Update No. 2010-07 01/28/2010
Net Assets with Donor Restrictions Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Net Assets with Donor Restrictions Added Accounting Standards Update No. 2016-14 08/18/2016
Net Assets without Donor Restrictions Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Net Assets without Donor Restrictions Added Accounting Standards Update No. 2016-14 08/18/2016
Performance Indicator Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-05-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-15-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-15-2 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-45-1 through 45-10
 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-45-2 Amended Accounting Standards Update No. 2016-19 12/14/2016
954-225-45-2 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-225-45-2 Amended Accounting Standards Update No. 2013-06 04/19/2013
954-225-45-2A Added Accounting Standards Update No. 2013-06 04/19/2013
954-225-45-3 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-225-45-4 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-225-45-4 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-225-45-5 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-225-45-6 through 45-9
 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-225-45-7 Amended Accounting Standards Update No. 2017-12 08/28/2017
954-225-45-7 Amended Accounting Standards Update No. 2016-19 12/14/2016
954-225-45-7 Amended Accounting Standards Update No. 2016-01 01/05/2016
954-225-45-7 Amended Accounting Standards Update No. 2015-01 01/09/2015
954-225-45-7 Amended Accounting Standards Update No. 2010-07 01/28/2010
954-225-45-8 Amended Accounting Standards Update No. 2016-13 06/16/2016
954-225-45-8 through 45-10
 Added Accounting Standards Update No. 2016-01 01/05/2016
954-225-50-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-50-2 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-55-1 through 55-6
 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
954-225-55-1 Superseded Accounting Standards Update No. 2016-14 08/18/2016
954-225-55-2 through 55-5
 Added Accounting Standards Update No. 2016-01 01/05/2016
954-225-55-5 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-225-55-6 Added Accounting Standards Update No. 2016-14 08/18/2016
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Health care income statement presentation guidance now resides in Topic 954 (principally 954-205 and 954-225 as relocated) and, for revenue, in Topic 606.","key_points":["All paragraphs of ASC 225-954 (225-954-05-1 through 225-954-55-6) are marked 'Paragraph superseded by Maintenance Update 2017-19' and impose no requirements.","Because Topic 225 (Income Statement) was largely retired/relocated, researchers must not cite 225-954 as current authority for health care presentation.","Income statement presentation for health care entities is now found in the Topic 954 industry guidance (e.g., 954-205 Presentation of Financial Statements) rather than in the Topic 225 industry subtopic.","Revenue recognition and presentation for patient service revenue is governed by Topic 606, which eliminated the former presentation of the provision for bad debts as a deduction from revenue.","Superseded paragraphs are retained in the Codification only for historical/transition reference; comparative periods should follow the guidance effective in those periods."],"categories":["Presentation","Financial statement presentation","Industry-specific","Transition and effective dates"],"audience_level":"introductory","student_note":"This subtopic is a dead end: every paragraph was superseded by Maintenance Update 2017-19, so citing it as live GAAP is an error. 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