# ASC 310-954-30: Receivables — Health Care Entities — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/954/#30-initial-measurement)

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## ASC 310-954-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/310/954/#30-initial-measurement)

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##### [310-954-30-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-30-1)

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Contractual adjustments and discounts are variable consideration and shall be measured in accordance with paragraphs

[606-10-32-5 through 32-14](https://asc.understandingaccounting.org/asc/606/10/#606-10-32-5)

. An allowance for credit losses shall be recorded in accordance with Topic 326 on measurement of credit losses.