{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/280/954/","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.","number":"280-954","topic":"280","title":"Health Care Entities","area":"Presentation","paragraphs":4,"summary":"This industry subtopic applies the general segment reporting rules to investor-owned health care entities. Its single substantive rule is that, for purposes of the major-customer disclosures in paragraph 280-10-50-42, an insurer that merely pays for a patient's care is not the health care facility's \"customer.\" The customer is identified by who decides which services to purchase and from which facility.","concepts":["segment reporting","major customer disclosure","investor-owned health care entity","insuring entity as paying agent","identification of the customer","concentration of revenue"],"categories":["Presentation","Disclosure","Industry-specific"],"level":"intermediate","topic_title":"Segment Reporting","sections":[{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"280-954-05-1","para":"05-1","html":"
This Subtopic provides guidance on segment reporting for investor-owned health care entities.
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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.
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The guidance in this Subtopic applies only to investor-owned health care entities.
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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 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.
","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"}}],"enrichment":{"summary":"This industry subtopic applies the general segment reporting rules to investor-owned health care entities. Its single substantive rule is that, for purposes of the major-customer disclosures in paragraph 280-10-50-42, an insurer that merely pays for a patient's care is not the health care facility's \"customer.\" The customer is identified by who decides which services to purchase and from which facility.","key_points":["The guidance applies only to investor-owned health care entities (280-954-15-2), following the scope of Section 954-10-15 (280-954-15-1).","In disclosing information about major customers under paragraph 280-10-50-42, an insuring entity shall not be considered the customer of a health care facility (280-954-45-1).","Acting as a paying agent for the patient does not make the insurer the customer, because the insurer does not decide which services to purchase or from which facility (280-954-45-1).","The two determinative factors for identifying the customer are who selects the services and who selects the provider (280-954-45-1)."],"categories":["Presentation","Disclosure","Industry-specific"],"audience_level":"intermediate","student_note":"Exam trap: a hospital with 40% of revenue collected from one insurer or Medicare-type payor does not thereby have a 10%-or-more \"major customer\" to disclose—patients, not payors, are the customers. Note also this subtopic is limited to investor-owned health care entities.","related_topics":["280-10","954-10","954-605","275"],"key_concepts":["segment reporting","major customer disclosure","investor-owned health care entity","insuring entity as paying agent","identification of the customer","concentration of revenue"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d019fb6f98171d7541b1d1c5a70686de361ba479b670c3a641e25f377e60b5c","downloaded_from":"2026-09-09T23:23:37.140Z","last_downloaded_at":"2026-09-09T23:23:41.372Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"954-10","title":"Overall","topic_title":"Health Care 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