# ASC 305-954-45: Cash and Cash Equivalents — Health Care Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/305/954/#45-other-presentation-matters)

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## ASC 305-954-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/305/954/#45-other-presentation-matters)

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##### [305-954-45-1](https://asc.understandingaccounting.org/asc/305/954/#305-954-45-1)

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[Paragraph superseded by Maintenance Update 2017-21.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [305-954-45-2](https://asc.understandingaccounting.org/asc/305/954/#305-954-45-2)

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[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

##### [305-954-45-3](https://asc.understandingaccounting.org/asc/305/954/#305-954-45-3)

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[Paragraph superseded by Maintenance Update 2017-21.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [305-954-45-4](https://asc.understandingaccounting.org/asc/305/954/#305-954-45-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-14](https://asc.understandingaccounting.org/updates/asu-2016-14/).