{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/954/#45-other-presentation-matters","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":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Accounts Receivable","paragraphs":[{"citation":"310-954-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_2385A77E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Receivables shall be reported net of an allowance for doubtful accounts. </span></span> <span class=\"sfragment\" id=\"sfr_2385A8AE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(See also the guidance in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-45-1\" class=\"xref\">606-10-45-1 through 45-5</a></div> on presenting receivables, <a href=\"/glossary/c/#contract-asset\" class=\"term\" title=\"An entity's right to consideration in exchange for goods or services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time (for example, the entity's future performance).\"><span>contract assets</span></a>, and <a href=\"/glossary/c/#contract-liability\" class=\"term\" title=\"An entity's obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.\"><span>contract liabilities</span></a>). </span></span> <span class=\"sfragment\" id=\"sfr_2385A9B4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Although the aggregate amount of receivables may include balances due from patients and third-party payors (including final settlements and appeals), the amounts due from third-party payors for retroactive adjustments of items such as final settlements or appeals shall be reported separately in the financial statements. </span></span> </div> </div>","snippet":"Receivables shall be reported net of an allowance for doubtful accounts. (See also the guidance in paragraphs 606-10-45-1 through 45-5 on presenting receivables, contract assets, and contract liabilities). Although the a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e160618a46c6923dc469bd64d7049228c3ce81ca7632e816c6af33dff042b90","downloaded_from":"2026-09-09T23:31:50.637Z","last_downloaded_at":"2026-09-09T23:31:50.637Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479196","source_sha256":"1d2cee4e90fb52c4a323ad2568b4bb1cef8ef5a2f3c61d59014bc2cd2bf43b98"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6231c99fe224c82495ce337a1adb996d46cb459924f6d52a572012e8f09f31a1","downloaded_from":"2026-09-09T23:31:50.637Z","last_downloaded_at":"2026-09-09T23:31:50.637Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479196","source_sha256":"1d2cee4e90fb52c4a323ad2568b4bb1cef8ef5a2f3c61d59014bc2cd2bf43b98"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d079d934c11b119265c95ba9a37f52530beeff11ddd8169eb3888158a866389","downloaded_from":"2026-09-09T23:31:50.637Z","last_downloaded_at":"2026-09-09T23:31:50.637Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479196","source_sha256":"1d2cee4e90fb52c4a323ad2568b4bb1cef8ef5a2f3c61d59014bc2cd2bf43b98"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d079d934c11b119265c95ba9a37f52530beeff11ddd8169eb3888158a866389","downloaded_from":"2026-09-09T23:31:50.637Z","last_downloaded_at":"2026-09-09T23:31:50.637Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479196","source_sha256":"1d2cee4e90fb52c4a323ad2568b4bb1cef8ef5a2f3c61d59014bc2cd2bf43b98"}}