{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/954/#30-initial-measurement","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":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-954-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_233698A3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Contractual adjustments and discounts are variable consideration and shall be measured in accordance with paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-32-5\" class=\"xref\">606-10-32-5 through 32-14</a></div>. </span></span><span class=\"sfragment\" id=\"sfr_233699A3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An allowance for credit losses shall be recorded in accordance with Topic <a altsource=\"GUID-625589DC-9B5F-442F-8EE2-DE0905FB7CE6.ditamap\" class=\"ditamap\">326</a> on measurement of credit losses. </span></span></div></div>","snippet":"Contractual adjustments and discounts are variable consideration and shall be measured in accordance with paragraphs 606-10-32-5 through 32-14. An allowance for credit losses shall be recorded in accordance with Topic 32…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d40cc63d70f414d00a4481efceb81c25a1bbaf710125b31b956f79abf64a5b78","downloaded_from":"2026-09-09T23:31:42.203Z","last_downloaded_at":"2026-09-09T23:31:42.203Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477359","source_sha256":"51b71e9d63aaaa95cb1d8b542b20a7e50f78345c647f8fccac0e4d6e3630df3e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:653c573b024ee59317664a506e50790244f5ccbebb9ba5b276240e3e24296857","downloaded_from":"2026-09-09T23:31:42.203Z","last_downloaded_at":"2026-09-09T23:31:42.203Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477359","source_sha256":"51b71e9d63aaaa95cb1d8b542b20a7e50f78345c647f8fccac0e4d6e3630df3e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8621853e32a0ecdecc24d255675c03bd913fe2f47e76f5398562139c9dcfa11","downloaded_from":"2026-09-09T23:31:42.203Z","last_downloaded_at":"2026-09-09T23:31:42.203Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477359","source_sha256":"51b71e9d63aaaa95cb1d8b542b20a7e50f78345c647f8fccac0e4d6e3630df3e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8621853e32a0ecdecc24d255675c03bd913fe2f47e76f5398562139c9dcfa11","downloaded_from":"2026-09-09T23:31:42.203Z","last_downloaded_at":"2026-09-09T23:31:42.203Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477359","source_sha256":"51b71e9d63aaaa95cb1d8b542b20a7e50f78345c647f8fccac0e4d6e3630df3e"}}