{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/280/954/#45-other-presentation-matters","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":"280","topic_title":"Segment Reporting","subtopic":"280-954","subtopic_title":"Health Care Entities","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"280-954-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2263172C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When providing information about major customers pursuant to paragraph <a href=\"/asc/280/10/#280-10-50-42\" class=\"xref\">280-10-50-42</a>, an insuring entity shall not be considered the customer of a health care facility. The fact that an insuring entity is a paying agent for the patient does not make the insuring entity the customer of the health care facility because the insuring entity does not decide which services to purchase and from which health care facility to purchase the services. The latter two factors are important in determining the customer. </span></span></div></div>","snippet":"When providing information about major customers pursuant to paragraph 280-10-50-42, an insuring entity shall not be considered the customer of a health care facility. The fact that an insuring entity is a paying agent f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c1471d0c2efe7a69ce315499aaa7a09bb52cff7b56a53941ac02ea5f0feddc7","downloaded_from":"2026-09-09T23:23:41.372Z","last_downloaded_at":"2026-09-09T23:23:41.372Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478526","source_sha256":"8d0acb6de26f6329925a8b1dd151a32288adee5908b95151967d48f71b30164c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae49c5d0ccb296a19e6f420099cdf0a26c794d9e6c499cd76646b7f6f074f0f7","downloaded_from":"2026-09-09T23:23:41.372Z","last_downloaded_at":"2026-09-09T23:23:41.372Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478526","source_sha256":"8d0acb6de26f6329925a8b1dd151a32288adee5908b95151967d48f71b30164c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9312edeabd20c6797aa173b07ede726782cdea0f21215f506a85ad7292e20655","downloaded_from":"2026-09-09T23:23:41.372Z","last_downloaded_at":"2026-09-09T23:23:41.372Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478526","source_sha256":"8d0acb6de26f6329925a8b1dd151a32288adee5908b95151967d48f71b30164c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9312edeabd20c6797aa173b07ede726782cdea0f21215f506a85ad7292e20655","downloaded_from":"2026-09-09T23:23:41.372Z","last_downloaded_at":"2026-09-09T23:23:41.372Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478526","source_sha256":"8d0acb6de26f6329925a8b1dd151a32288adee5908b95151967d48f71b30164c"}}