# ASC 280-954-45: Segment Reporting — Health Care Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/280/954/#45-other-presentation-matters)

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## ASC 280-954-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/280/954/#45-other-presentation-matters)

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##### [280-954-45-1](https://asc.understandingaccounting.org/asc/280/954/#280-954-45-1)

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When providing information about major customers pursuant to paragraph [280-10-50-42](https://asc.understandingaccounting.org/asc/280/10/#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 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.