# ASC 225-954: Income Statement — Health Care Entities Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/225/954/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:10:39.099Z to 2026-09-09T23:10:53.801Z Record version: sha256:346edf8c1bce9c21ef072291883ded324b843283b1f1fec6149432c7926fc33b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954: Income Statement — Health Care Entities ### Machine-generated study aids ```json { "summary": "ASC 225-954 formerly provided income statement presentation guidance for health care entities (e.g., the performance indicator and reporting of patient service revenue). Every paragraph in the subtopic — Sections 05, 15, 45, 50, and 55 — was superseded by Maintenance Update 2017-19, so the subtopic contains no operative guidance. 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Topic 606.", "key_points": [ "All paragraphs of ASC 225-954 (225-954-05-1 through 225-954-55-6) are marked 'Paragraph superseded by Maintenance Update 2017-19' and impose no requirements.", "Because Topic 225 (Income Statement) was largely retired/relocated, researchers must not cite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by Topic 606, which eliminated the former presentation of the provision for bad debts as a deduction from revenue.", "Superseded paragraphs are retained in the Codification only for historical/transition reference; comparative periods should follow the guidance effective in those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. The common misunderstanding is assuming the old health care income statement rules (such as reporting bad debts as a revenue deduction) still live here — look to Topic 954 and Topic 606 instead.", "related_topics": [ "954", "954-205", "606", "220", "205" ], "key_concepts": [ "superseded guidance", "health care entities", "income statement presentation", "performance indicator", "patient service revenue", "codification relocation" ] } ``` Source downloaded (UTC): 2026-09-09T23:10:39.099Z to 2026-09-09T23:10:39.099Z Record version: sha256:71e0dd0e207ecc1d9e43cdde212105c877fc7dcafc6297eecc900be001d38a09 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/954/#00-status) SEC content: no ##### [225-954-00-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:39.099Z to 2026-09-09T23:10:39.099Z Record version: sha256:811a4cd64642d8b1594aec3e36bdf01ae14b274e7af5c16ab2c6d4a48bc6a3d8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic
ParagraphActionAccounting Standards UpdateDate
AffiliateSupersededMaintenance Update 2017-19 (PDF)11/15/2017
AffiliateAddedAccounting Standards Update No. 2013-0604/19/2013
ContributionSupersededMaintenance Update 2017-19 (PDF)11/15/2017
ContributionAmendedAccounting Standards Update No. 2010-0701/28/2010
Donor-Imposed RestrictionSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Donor-Imposed RestrictionAddedAccounting Standards Update No. 2016-1408/18/2016
Equity TransferSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Functional Expense ClassificationSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Functional Expense ClassificationAddedAccounting Standards Update No. 2016-1408/18/2016
Inherent ContributionSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Inherent ContributionAddedAccounting Standards Update No. 2010-0701/28/2010
Net Assets with Donor RestrictionsSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Net Assets with Donor RestrictionsAddedAccounting Standards Update No. 2016-1408/18/2016
Net Assets without Donor RestrictionsSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Net Assets without Donor RestrictionsAddedAccounting Standards Update No. 2016-1408/18/2016
Performance IndicatorSupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-05-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-15-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-45-1 through 45-10
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-45-2AmendedAccounting Standards Update No. 2016-1912/14/2016
954-225-45-2AmendedAccounting Standards Update No. 2016-1408/18/2016
954-225-45-2AmendedAccounting Standards Update No. 2013-0604/19/2013
954-225-45-2AAddedAccounting Standards Update No. 2013-0604/19/2013
954-225-45-3AmendedAccounting Standards Update No. 2016-1408/18/2016
954-225-45-4AmendedAccounting Standards Update No. 2016-1408/18/2016
954-225-45-4AmendedAccounting Standards Update No. 2014-0905/28/2014
954-225-45-5AmendedAccounting Standards Update No. 2014-0905/28/2014
954-225-45-6 through 45-9
AmendedAccounting Standards Update No. 2016-1408/18/2016
954-225-45-7AmendedAccounting Standards Update No. 2017-1208/28/2017
954-225-45-7AmendedAccounting Standards Update No. 2016-1912/14/2016
954-225-45-7AmendedAccounting Standards Update No. 2016-0101/05/2016
954-225-45-7AmendedAccounting Standards Update No. 2015-0101/09/2015
954-225-45-7AmendedAccounting Standards Update No. 2010-0701/28/2010
954-225-45-8AmendedAccounting Standards Update No. 2016-1306/16/2016
954-225-45-8 through 45-10
AddedAccounting Standards Update No. 2016-0101/05/2016
954-225-50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-50-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-55-1 through 55-6
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-55-1SupersededAccounting Standards Update No. 2016-1408/18/2016
954-225-55-2 through 55-5
AddedAccounting Standards Update No. 2016-0101/05/2016
954-225-55-5AmendedAccounting Standards Update No. 2016-1408/18/2016
954-225-55-6AddedAccounting Standards Update No. 2016-1408/18/2016
Source downloaded (UTC): 2026-09-09T23:10:41.567Z to 2026-09-09T23:10:41.567Z Record version: sha256:5ae2eb0c28f1033e57ca477933a6700b7caf2bfc17c2ffab98c90811092fdde1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/954/#05-overview-and-background) SEC content: no ##### [225-954-05-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:41.567Z to 2026-09-09T23:10:41.567Z Record version: sha256:3c7f37eb5d176de847674bbe3ba42a90e3c9658244065582983b4d0b0e0fee43 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:45.037Z to 2026-09-09T23:10:45.037Z Record version: sha256:712512c7cab7b0e30c25587eee149e15aa1055eaeeac1718734262b1674355b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/954/#15-scope-and-scope-exceptions) SEC content: no ##### [225-954-15-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:45.037Z to 2026-09-09T23:10:45.037Z Record version: sha256:f3600a1954915f45674a9e6332af4de09d2602efa73cd8f375504a814fe5b979 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-15-2](https://asc.understandingaccounting.org/asc/225/954/#225-954-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:45.037Z to 2026-09-09T23:10:45.037Z Record version: sha256:69bedb14a221cc0ff559530bfe42d13268d00003eb11392dd077b9262e0c015d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:48.262Z to 2026-09-09T23:10:48.262Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/954/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:284e147edfc77ab14df417bf2b7281791ae56799d4f64e654ef7537790174699 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/954/#45-other-presentation-matters) SEC content: no ##### [225-954-45-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:b73cd3e80e3661bf320494a9486bbf03efcaf2e1a61c8aee5939b155c3359e01 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-2](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:83bb0e4cf5868a94097eec878811b011ddd005c155647d2188c4121cebbe0b48 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-2A](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-2A) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:591cb5f2530e7388f390882089782bf7d3c8a0025e8dac67443999edd35d641b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-3](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:701717e6d9e5690daf9d8b1d73b52dace31978ccd33836cbbeecf690b2bcbfe6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-4](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:e740238089ec0f4eb1b6975ab0b81ed6f229a3544940398cba84b515d5731af5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-5](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:bbd7e35fce6a41f9dbfb4d9ca89777c41836ebd54786123578a5ebbd57721a87 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-6](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:9bd327ee6ec704ccbb01d0b9669c5a76f680e0fa66280999f28faf1978c3f051 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-7](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:9e67a898e50a47a620387014d6f88dd0b4a1271e437a9668249e7cf374b30ae7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-8](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:43ebfef478ec793bb325440abc884c0f027f5c61f2c2359cd91a86c1e454fa5f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-9](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:01d367a2c02d68c9867d081132817bdd243c4e5e04f883b1ac3185044ba30063 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-10](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:9926b82d86bc2ae24a654150e256c5af6604182b5abf28a7947a8cc2c0980f51 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:51.554Z to 2026-09-09T23:10:51.554Z Record version: sha256:bb8b50863681f0fdac8307414e1b53ce3980bc425fed431cef38cac4f690e5f5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/954/#50-disclosure) SEC content: no ##### [225-954-50-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:51.554Z to 2026-09-09T23:10:51.554Z Record version: sha256:0b1c2cf4e250d5144ba999bfd7cdc802c517abcd0c2e3d159972df6996ab0907 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-50-2](https://asc.understandingaccounting.org/asc/225/954/#225-954-50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:51.554Z to 2026-09-09T23:10:51.554Z Record version: sha256:c6c56a8512c6f0919cc517496d23bf74b15b439a5c43e535cb3ca3087de7a42d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:92a65e531854b3699c1442b5a79862f8bbff68845a30db09baaed9ed0890446c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/225/954/#55-implementation-guidance-and-illustrations) SEC content: no ##### [225-954-55-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:f8ab3b953d301dc8b84dc414c34781fecc4799ec5a562b4f50a300d18bcf4719 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-55-2](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:d700e750f07367667e467960f1aae22cc4bfae72fcd9f4f77ca007d3652d748b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:fb1ccd25a59dc02d88ce70a186016c3340b13bae8fdb03b7f0c45bd66cb45b50 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:1c530703591d7594020c42ba814d58508469a44268797519a2b42c5587d83ee0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:68095398802042103aab5c667435b4e96434a49c4d8a1f49c348cb643329d928 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-55-6](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:cf92fd008e5401443868eaa17c30cf74ddba267e7c71ed54068ca822182d425a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)