# ASC 310-954-25: Receivables — Health Care Entities — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/954/#25-recognition)

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): 2026-09-09T23:31:39.026Z to 2026-09-09T23:31:39.026Z

Record version: sha256:b8d9e17ed483e50bbd78c32d4bd8d1d82b7018c8d6835b14771b05168440d4e8

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 310-954-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/310/954/#25-recognition)

SEC content: no

##### [310-954-25-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-25-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:31:39.026Z to 2026-09-09T23:31:39.026Z

Record version: sha256:78c44b0e26bd948ffd3fc8a418b824cd11a53a194909bab2821a393fa8e430ea

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The provision of charity care does not qualify for recognition as receivables in the financial statements.

#### Stop-Loss Insurance Receivables

##### [310-954-25-2](https://asc.understandingaccounting.org/asc/310/954/#310-954-25-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:31:39.026Z to 2026-09-09T23:31:39.026Z

Record version: sha256:c8c3c4d947e0c3137ab7d856137daf7c038c5a1380bf876aea1cd7c804aa8457

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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](https://asc.understandingaccounting.org/asc/720/954/#720-954-45-1).

#### Receivables from Related Entities

##### [310-954-25-3](https://asc.understandingaccounting.org/asc/310/954/#310-954-25-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:31:39.026Z to 2026-09-09T23:31:39.026Z

Record version: sha256:255795bd046225bf725ae27a165d98d6edd4e0097997b32012be636eb8fdc605

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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.