# ASC 305-954-05: Cash and Cash Equivalents — Health Care Entities — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 305-954-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/305/954/#05-overview-and-background)

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##### [305-954-05-1](https://asc.understandingaccounting.org/asc/305/954/#305-954-05-1)

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