# ASC 305-954: Cash and Cash Equivalents — Health Care Entities Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/305/954/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:24:29.109Z to 2026-09-09T23:24:39.111Z Record version: sha256:4e1db68a26f487b467b2db1b20d8c5ecb67ce5dd34e4c010d61cc2c5e2ae494e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-954: Cash and Cash Equivalents — Health Care Entities ### Machine-generated study aids ```json { "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guidance on cash and cash equivalents, but it now contains no operative content — every paragraph has been superseded or is unused.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health care presentation rules in Topic 954.", "key_points": [ "Every substantive paragraph in this subtopic has been superseded: 305-954-05-1, 305-954-15-1, 305-954-45-1, and 305-954-45-3 were superseded by Maintenance Update 2017-21.", "305-954-45-4 was superseded by Accounting Standards Update No. 2016-14 (the not-for-profit financial statement presentation standard).", "305-954-45-2 is marked 'Paragraph not used,' so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], "audience_level": "introductory", "student_note": "This subtopic is an empty shell — all of its paragraphs were superseded by Maintenance Update 2017-21 and ASU 2016-14, so citing it as live authority is the classic mistake; look instead to Topic 305 generally and to Topic 954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 glossary" ] } ``` Source downloaded (UTC): 2026-09-09T23:24:29.109Z to 2026-09-09T23:24:29.109Z Record version: sha256:8df9afbd3c62632d155b6e72aec3374d7db01ba3f1fbb01de2d05820eeed8d4e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-954-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/305/954/#00-status) SEC content: no ##### [305-954-00-1](https://asc.understandingaccounting.org/asc/305/954/#305-954-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:24:29.109Z to 2026-09-09T23:24:29.109Z Record version: sha256:6fd8131069935996b440937fe37daf7450c8f0191ef86a5eb690b8e58c07cb40 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Donor-Imposed Restriction	Superseded	Maintenance Update 2017-21 (PDF)	12/22/2017
Donor-Imposed Restriction	Added	Accounting Standards Update No. 2016-14	08/18/2016

954-305-05-1	Superseded	Maintenance Update 2017-21 (PDF)	12/22/2017
954-305-15-1	Superseded	Maintenance Update 2017-21 (PDF)	12/22/2017
954-305-45-1	Superseded	Maintenance Update 2017-21 (PDF)	12/22/2017
954-305-45-1	Amended	Accounting Standards Update No. 2016-14	08/18/2016
954-305-45-1	Amended	Accounting Standards Update No. 2012-04	10/01/2012
954-305-45-3	Superseded	Maintenance Update 2017-21 (PDF)	12/22/2017
954-305-45-3	Amended	Accounting Standards Update No. 2016-14	08/18/2016
954-305-45-4	Superseded	Accounting Standards Update No. 2016-14	08/18/2016

Source downloaded (UTC): 2026-09-09T23:24:30.838Z to 2026-09-09T23:24:30.838Z Record version: sha256:b4d30729e519e930ec0fdf069f67ea81929f39cd6be657441c6014ba8ac5abd6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-954-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/305/954/#05-overview-and-background) SEC content: no ##### [305-954-05-1](https://asc.understandingaccounting.org/asc/305/954/#305-954-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:24:30.838Z to 2026-09-09T23:24:30.838Z Record version: sha256:a14ac5d2acb8b21a1f862d1e46628020f451d2900a5de48f924fbcf6ae992735 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-21.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:24:32.984Z to 2026-09-09T23:24:32.984Z Record version: sha256:1b88cb092c52c3b75fbbd2d9d6d222c8e1769c30d6f17ea333a3c6b29904574e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-954-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/305/954/#15-scope-and-scope-exceptions) SEC content: no ##### [305-954-15-1](https://asc.understandingaccounting.org/asc/305/954/#305-954-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:24:32.984Z to 2026-09-09T23:24:32.984Z Record version: sha256:3ef601ab40a7b6d78b7c7b3cdbfa5cc6c3edb11944c6a9a85dea24c6f79bbdfb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-21.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:24:35.059Z to 2026-09-09T23:24:35.059Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-954-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/305/954/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:24:39.111Z to 2026-09-09T23:24:39.111Z Record version: sha256:4bf1c63edffd46c13edf2b3e4f8c3338eb7b5b8b0211774e3da6ddb69632b1b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-954-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/305/954/#45-other-presentation-matters) SEC content: no ##### [305-954-45-1](https://asc.understandingaccounting.org/asc/305/954/#305-954-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:24:39.111Z to 2026-09-09T23:24:39.111Z Record version: sha256:125f1274be3b5e5e2726ba04eb96c46ef662dd2064329d2ed9d090aaafe1a5e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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) Pending content: no Source downloaded (UTC): 2026-09-09T23:24:39.111Z to 2026-09-09T23:24:39.111Z Record version: sha256:c28e345f754d3c5a0bf59b6333991e02eb4ab010c5a6267f9d6c18289ead1354 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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) Pending content: no Source downloaded (UTC): 2026-09-09T23:24:39.111Z to 2026-09-09T23:24:39.111Z Record version: sha256:2ea4186cbede4f2768902d93f96a0d1f435a3b6522d45bbc860d963233a77d5d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [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) Pending content: no Source downloaded (UTC): 2026-09-09T23:24:39.111Z to 2026-09-09T23:24:39.111Z Record version: sha256:9a04fc57ef0a33f465a22d2005d8ddbf2eaf09bd8f7eb9a887305a8af86e9af4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-14](https://asc.understandingaccounting.org/updates/asu-2016-14/).