{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/305/954/","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":"305-954","topic":"305","title":"Health Care Entities","area":"Assets","paragraphs":7,"summary":"ASC 305-954 was the health care industry-specific guidance on cash and cash equivalents, but it now contains no operative content — every paragraph has been superseded or is unused. Health care entities therefore follow the general guidance in Topic 305 together with the broader health care presentation rules in Topic 954.","concepts":["superseded guidance","health care entities","cash and cash equivalents","limited-use assets","industry glossary"],"categories":["Presentation","Industry-specific"],"level":"introductory","topic_title":"Cash and Cash Equivalents","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-954-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL29649869-165476\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Donor-Imposed Restriction</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Donor-Imposed Restriction</strong> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/954/#305-954-05-1\" class=\"xref\">954-305-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/954/#305-954-15-1\" class=\"xref\">954-305-15-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/954/#305-954-45-1\" class=\"xref\">954-305-45-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/954/#305-954-45-1\" class=\"xref\">954-305-45-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/954/#305-954-45-1\" class=\"xref\">954-305-45-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/954/#305-954-45-3\" class=\"xref\">954-305-45-3</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/954/#305-954-45-3\" class=\"xref\">954-305-45-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/954/#305-954-45-4\" class=\"xref\">954-305-45-4</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nDonor-Imposed Restriction | Superseded | Maintenance Update 2017-21 | 12/22/2017 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Health care entities therefore follow the general guidance in Topic 305 together with the broader health care presentation rules in Topic 954.","key_points":["Every substantive paragraph in this subtopic has been superseded: 305-954-05-1, 305-954-15-1, 305-954-45-1, and 305-954-45-3 were superseded by Maintenance Update 2017-21.","305-954-45-4 was superseded by Accounting Standards Update No. 2016-14 (the not-for-profit financial statement presentation standard).","305-954-45-2 is marked 'Paragraph not used,' so no guidance exists in the Other Presentation Matters section.","Because no operative guidance remains, health care entities apply the general cash and cash equivalents guidance in Topic 305 and the health care industry guidance in Topic 954.","The subtopic shell is retained in the Codification only to preserve paragraph numbering and cross-reference history; it imposes no requirements."],"categories":["Presentation","Industry-specific"],"audience_level":"introductory","student_note":"This subtopic is an empty shell — all of its paragraphs were superseded by Maintenance Update 2017-21 and ASU 2016-14, so citing it as live authority is the classic mistake; look instead to Topic 305 generally and to Topic 954 (especially 954-210 for balance sheet classification of assets limited as to use).","related_topics":["305","954","954-210","958-210","230"],"key_concepts":["superseded guidance","health care entities","cash and cash equivalents","limited-use assets","industry 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