# ASC 310-954-50: Receivables — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/954/#50-disclosure)

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## ASC 310-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/954/#50-disclosure)

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##### [310-954-50-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-50-1)

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With regard to contractual adjustments and third-party settlements, identification and explanation of the estimated amounts that are receivable by the entity shall be disclosed.

##### [310-954-50-2](https://asc.understandingaccounting.org/asc/310/954/#310-954-50-2)

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Section 825-10-50 provides guidance on the required disclosures about significant concentrations of credit risk arising from all financial instruments, including trade accounts receivable. Concentration of credit risk frequently is an issue because most health care entities generally tend to treat patients from their local or surrounding communities. Accordingly, disclosure shall be made of the primary geographic sources of patients. It should be noted that concentration of credit risk may be a significant issue in standalone financial statements issued for a member hospital of a large national multihospital system but may not be an issue for financial statements prepared for the hospital system. When the individual facilities' financial statements are consolidated into statements prepared for the entire system, the credit risk is dispersed over a much larger base of health plans, patients, and geographies and, therefore, is not as concentrated.

##### [310-954-50-3](https://asc.understandingaccounting.org/asc/310/954/#310-954-50-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).