{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/305/954/#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":"305","topic_title":"Cash and Cash Equivalents","subtopic":"305-954","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":"305-954-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-21.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:125f1274be3b5e5e2726ba04eb96c46ef662dd2064329d2ed9d090aaafe1a5e5","downloaded_from":"2026-09-09T23:24:39.111Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478056","source_sha256":"fef12c5feb5a5df0c2151bc287f9a46e4718113d58cc6a5295bdf3adaaf0aa1c"}},{"citation":"305-954-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c28e345f754d3c5a0bf59b6333991e02eb4ab010c5a6267f9d6c18289ead1354","downloaded_from":"2026-09-09T23:24:39.111Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478056","source_sha256":"fef12c5feb5a5df0c2151bc287f9a46e4718113d58cc6a5295bdf3adaaf0aa1c"}},{"citation":"305-954-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-21.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ea4186cbede4f2768902d93f96a0d1f435a3b6522d45bbc860d963233a77d5d","downloaded_from":"2026-09-09T23:24:39.111Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478056","source_sha256":"fef12c5feb5a5df0c2151bc287f9a46e4718113d58cc6a5295bdf3adaaf0aa1c"}},{"citation":"305-954-45-4","para":"45-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-14</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-14.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a04fc57ef0a33f465a22d2005d8ddbf2eaf09bd8f7eb9a887305a8af86e9af4","downloaded_from":"2026-09-09T23:24:39.111Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478056","source_sha256":"fef12c5feb5a5df0c2151bc287f9a46e4718113d58cc6a5295bdf3adaaf0aa1c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22d1e7d83cd4c0a65a13570325c7f7008401b3bb10ee6c4bc22118431b672348","downloaded_from":"2026-09-09T23:24:39.111Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478056","source_sha256":"fef12c5feb5a5df0c2151bc287f9a46e4718113d58cc6a5295bdf3adaaf0aa1c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bf1c63edffd46c13edf2b3e4f8c3338eb7b5b8b0211774e3da6ddb69632b1b5","downloaded_from":"2026-09-09T23:24:39.111Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478056","source_sha256":"fef12c5feb5a5df0c2151bc287f9a46e4718113d58cc6a5295bdf3adaaf0aa1c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bf1c63edffd46c13edf2b3e4f8c3338eb7b5b8b0211774e3da6ddb69632b1b5","downloaded_from":"2026-09-09T23:24:39.111Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478056","source_sha256":"fef12c5feb5a5df0c2151bc287f9a46e4718113d58cc6a5295bdf3adaaf0aa1c"}}