# ASC 310-954-45: Receivables — Health Care Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/954/#45-other-presentation-matters)

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## ASC 310-954-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/310/954/#45-other-presentation-matters)

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#### Accounts Receivable

##### [310-954-45-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-45-1)

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Receivables shall be reported net of an allowance for doubtful accounts. (See also the guidance in paragraphs

[606-10-45-1 through 45-5](https://asc.understandingaccounting.org/asc/606/10/#606-10-45-1)

on presenting receivables, [contract assets](https://asc.understandingaccounting.org/glossary/c/#contract-asset "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)."), and [contract liabilities](https://asc.understandingaccounting.org/glossary/c/#contract-liability "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.")). 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.