{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/954/#25-recognition","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":"310","topic_title":"Receivables","subtopic":"310-954","subtopic_title":"Health Care Entities","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-954-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_230D3AF7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The provision of charity care does not qualify for recognition as receivables in the financial statements. </span></span></div></div>","snippet":"The provision of charity care does not qualify for recognition as receivables in the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78c44b0e26bd948ffd3fc8a418b824cd11a53a194909bab2821a393fa8e430ea","downloaded_from":"2026-09-09T23:31:39.026Z","last_downloaded_at":"2026-09-09T23:31:39.026Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477820","source_sha256":"1017b3ec51db4086a3b0bd7b38a6fc4ebbbb1faede288c36fa8f61291af8630a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75a48d08d1f52b0bdf52f04ec88ee75ced9c60dd9af695103d2e3065ed72fdd2","downloaded_from":"2026-09-09T23:31:39.026Z","last_downloaded_at":"2026-09-09T23:31:39.026Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477820","source_sha256":"1017b3ec51db4086a3b0bd7b38a6fc4ebbbb1faede288c36fa8f61291af8630a"}},{"block":null,"heading":"Stop-Loss Insurance Receivables","paragraphs":[{"citation":"310-954-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_230D3C1A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Any uncollected premiums and amounts recoverable from stop-loss insurers reduced by appropriate valuation allowances shall be included in receivables. See also paragraph <a href=\"/asc/720/954/#720-954-45-1\" class=\"xref\">954-720-45-1</a>. </span></span></div></div>","snippet":"Any uncollected premiums and amounts recoverable from stop-loss insurers reduced by appropriate valuation allowances shall be included in receivables. See also paragraph 954-720-45-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8c3c4d947e0c3137ab7d856137daf7c038c5a1380bf876aea1cd7c804aa8457","downloaded_from":"2026-09-09T23:31:39.026Z","last_downloaded_at":"2026-09-09T23:31:39.026Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477820","source_sha256":"1017b3ec51db4086a3b0bd7b38a6fc4ebbbb1faede288c36fa8f61291af8630a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:328e50d649a55f9232e4920388a76a75e318b3883185c428e729b3e0de6e30b9","downloaded_from":"2026-09-09T23:31:39.026Z","last_downloaded_at":"2026-09-09T23:31:39.026Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477820","source_sha256":"1017b3ec51db4086a3b0bd7b38a6fc4ebbbb1faede288c36fa8f61291af8630a"}},{"block":null,"heading":"Receivables from Related Entities","paragraphs":[{"citation":"310-954-25-3","para":"25-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_230D3D48-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A health care entity may loan or advance resources to a related entity. If repayment is reasonably assured, a receivable or payable should be recorded by the entities. </span></span></div></div>","snippet":"A health care entity may loan or advance resources to a related entity. If repayment is reasonably assured, a receivable or payable should be recorded by the entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:255795bd046225bf725ae27a165d98d6edd4e0097997b32012be636eb8fdc605","downloaded_from":"2026-09-09T23:31:39.026Z","last_downloaded_at":"2026-09-09T23:31:39.026Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477820","source_sha256":"1017b3ec51db4086a3b0bd7b38a6fc4ebbbb1faede288c36fa8f61291af8630a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe1e7ddccde8436836c6fe4673cc32dda51f7f90c7e2c01e1035b81a9ece7248","downloaded_from":"2026-09-09T23:31:39.026Z","last_downloaded_at":"2026-09-09T23:31:39.026Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477820","source_sha256":"1017b3ec51db4086a3b0bd7b38a6fc4ebbbb1faede288c36fa8f61291af8630a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8d9e17ed483e50bbd78c32d4bd8d1d82b7018c8d6835b14771b05168440d4e8","downloaded_from":"2026-09-09T23:31:39.026Z","last_downloaded_at":"2026-09-09T23:31:39.026Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477820","source_sha256":"1017b3ec51db4086a3b0bd7b38a6fc4ebbbb1faede288c36fa8f61291af8630a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8d9e17ed483e50bbd78c32d4bd8d1d82b7018c8d6835b14771b05168440d4e8","downloaded_from":"2026-09-09T23:31:39.026Z","last_downloaded_at":"2026-09-09T23:31:39.026Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477820","source_sha256":"1017b3ec51db4086a3b0bd7b38a6fc4ebbbb1faede288c36fa8f61291af8630a"}}