# ASC 310-954-35: Receivables — Health Care Entities — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/954/#35-subsequent-measurement)

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## ASC 310-954-35: 35 Subsequent Measurement

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##### [310-954-35-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-35-1)

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Contractual adjustments and discounts shall be subsequently measured in accordance with paragraphs

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

and paragraphs

[606-10-32-42 through 32-45](https://asc.understandingaccounting.org/asc/606/10/#606-10-32-42)

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