{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/954/#35-subsequent-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":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-954-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_235B868E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Contractual adjustments and discounts shall be subsequently 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> and paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-32-42\" class=\"xref\">606-10-32-42 through 32-45</a></div>. </span></span><span class=\"sfragment\" id=\"sfr_235B87D7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An allowance for credit losses shall be subsequently 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 shall be subsequently measured in accordance with paragraphs 606-10-32-5 through 32-14 and paragraphs 606-10-32-42 through 32-45. An allowance for credit losses shall be subsequently…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b19144f26873e694313b7caea46951c5658b7dcc24109c534acd3f18b32c4da","downloaded_from":"2026-09-09T23:31:44.444Z","last_downloaded_at":"2026-09-09T23:31:44.444Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477911","source_sha256":"87b610cb77e81b1d6297ddc84cf4178f95134db757a46c94c56b8b5740d8acf4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3158bca50983420b89c878a88c53c5a30d175bdbca39a2a9d8de0715ab0d89b","downloaded_from":"2026-09-09T23:31:44.444Z","last_downloaded_at":"2026-09-09T23:31:44.444Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477911","source_sha256":"87b610cb77e81b1d6297ddc84cf4178f95134db757a46c94c56b8b5740d8acf4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e347b70d177ce26cd94aef24b519e4b6077785b90adda3252cf3bab2508e684","downloaded_from":"2026-09-09T23:31:44.444Z","last_downloaded_at":"2026-09-09T23:31:44.444Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477911","source_sha256":"87b610cb77e81b1d6297ddc84cf4178f95134db757a46c94c56b8b5740d8acf4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e347b70d177ce26cd94aef24b519e4b6077785b90adda3252cf3bab2508e684","downloaded_from":"2026-09-09T23:31:44.444Z","last_downloaded_at":"2026-09-09T23:31:44.444Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477911","source_sha256":"87b610cb77e81b1d6297ddc84cf4178f95134db757a46c94c56b8b5740d8acf4"}}