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Pending content is not necessarily effective.","topic":"280","topic_title":"Segment Reporting","subtopic":"280-954","subtopic_title":"Health Care Entities","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"280-954-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-01767497-DC99-41A9-BBB5-8E9F5C2009B6.ditamap\" class=\"ditamap\">954-10-15</a>, with specific entity qualifications noted below.</div></div>","snippet":"The Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 954-10-15, with specific entity qualifications noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12d6cf68b615772a24bdcac0840d84b157e7fe7307e1b288d95cefd002a103fd","downloaded_from":"2026-09-09T23:23:39.250Z","last_downloaded_at":"2026-09-09T23:23:39.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478560","source_sha256":"668ba598c61aedc9cf172a554f62576c1d6f4f28f74d227947e737487b90977d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3e5d2960d6705c9fefa65b8db68a5a89c08d2f627008b2c6955dfbd8696dc5c","downloaded_from":"2026-09-09T23:23:39.250Z","last_downloaded_at":"2026-09-09T23:23:39.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478560","source_sha256":"668ba598c61aedc9cf172a554f62576c1d6f4f28f74d227947e737487b90977d"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"280-954-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies only to investor-owned health care entities.</div></div>","snippet":"The guidance in this Subtopic applies only to investor-owned health care entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9d44ea81553b1690197fef7e977167e9e3ac830d010252277322ebbb8c3de7a","downloaded_from":"2026-09-09T23:23:39.250Z","last_downloaded_at":"2026-09-09T23:23:39.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478560","source_sha256":"668ba598c61aedc9cf172a554f62576c1d6f4f28f74d227947e737487b90977d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d42d76df969236a4f1c44ea1b3410204c66d19cbd2832c546718c20eae1ff71e","downloaded_from":"2026-09-09T23:23:39.250Z","last_downloaded_at":"2026-09-09T23:23:39.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478560","source_sha256":"668ba598c61aedc9cf172a554f62576c1d6f4f28f74d227947e737487b90977d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90fb3bd3bd4cbaead637cc80040049412c966ea8b342eb87325ae0dcc2e08810","downloaded_from":"2026-09-09T23:23:39.250Z","last_downloaded_at":"2026-09-09T23:23:39.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478560","source_sha256":"668ba598c61aedc9cf172a554f62576c1d6f4f28f74d227947e737487b90977d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90fb3bd3bd4cbaead637cc80040049412c966ea8b342eb87325ae0dcc2e08810","downloaded_from":"2026-09-09T23:23:39.250Z","last_downloaded_at":"2026-09-09T23:23:39.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478560","source_sha256":"668ba598c61aedc9cf172a554f62576c1d6f4f28f74d227947e737487b90977d"}}