# ASC 310-954: Receivables — Health Care Entities Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/310/954/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:31:29.416Z to 2026-09-09T23:32:00.586Z Record version: sha256:6d2f00c97ed789649b1940fb6261d4a23792ccce133e0a56dad3de340202a80e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954: Receivables — Health Care Entities ### Machine-generated study aids ```json { "summary": "ASC 310-954 governs how health care entities recognize, measure, present, and disclose receivables, principally amounts due from patients and third-party payors (Blue Cross, Medicare, Medicaid, HMOs, workers' compensation). Contractual adjustments and discounts are treated as variable consideration under ASC 606 (606-10-32-5 through 32-14 and 32-42 through 32-45), while an allowance for credit losses is measured under Topic 326. Charity care is never recognized as a receivable, and amounts due from third-party payors for retroactive adjustments such as final settlements or appeals must be reported separately.", "key_points": [ "Charity care does not qualify for recognition as a receivable (310-954-25-1), while uncollected premiums and amounts recoverable from stop-loss insurers, net of appropriate valuation allowances, are included in receivables (310-954-25-2).", "Contractual adjustments and discounts are variable consideration measured initially and subsequently under 606-10-32-5 through 32-14 and 606-10-32-42 through 32-45 (310-954-30-1; 310-954-35-1).", "An allowance for credit losses is recorded and subsequently measured under Topic 326 (310-954-30-1; 310-954-35-1).", "Loans or advances to a related entity are recorded as a receivable/payable if repayment is reasonably assured (310-954-25-3); if repayment will not occur or the related entity is perceived unable to repay, the write-off may be recognized as an equity transfer, reducing the transferor's net assets and increasing the transferee's (310-954-40-1).", "Receivables are reported net of an allowance for doubtful accounts, but amounts due from third-party payors for retroactive adjustments such as final settlements or appeals must be reported separately (310-954-45-1).", "Estimated amounts receivable relating to contractual adjustments and third-party settlements must be identified and explained in the disclosures (310-954-50-1).", "Under Section 825-10-50, concentrations of credit risk must be disclosed, including the primary geographic sources of patients, an issue more acute for standalone facility statements than for consolidated system statements (310-954-50-2)." ], "categories": [ "Recognition", "Initial measurement", "Presentation", "Industry-specific" ], "audience_level": "intermediate", "student_note": "The key exam trap is treating contractual adjustments as bad debt: after ASU 2014-09, price concessions and contractual allowances are variable consideration that reduces the transaction price under Topic 606, whereas only true credit deterioration goes through the Topic 326 credit loss allowance. Also remember charity care never becomes a receivable, and retroactive third-party settlements must be shown separately on the face of the statements.", "related_topics": [ "606-10", "326", "954-10", "954-605", "954-720", "825-10" ], "key_concepts": [ "third-party payor receivables", "contractual adjustments and discounts", "variable consideration", "charity care", "retrospective rate settlements", "stop-loss insurance recoverable", "allowance for credit losses", "concentration of credit risk" ] } ``` Source downloaded (UTC): 2026-09-09T23:31:29.416Z to 2026-09-09T23:31:29.416Z Record version: sha256:4058a484d8ac0f2c90914262bd0c36f945c077ff04ac989e8bd7c3fe4e61b11f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/310/954/#00-status) SEC content: no ##### [310-954-00-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:29.416Z to 2026-09-09T23:31:29.416Z Record version: sha256:f4f821badd67e5629b1063d458fd0229c7eeb620230f933308c8f6d7355f3bcf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Contract AssetAddedAccounting Standards Update No. 2014-0905/28/2014
Contract LiabilityAddedAccounting Standards Update No. 2014-0905/28/2014
954-310-05-2AmendedAccounting Standards Update No. 2014-0905/28/2014
954-310-05-3AmendedAccounting Standards Update No. 2014-0905/28/2014
954-310-25-1AmendedAccounting Standards Update No. 2014-0905/28/2014
954-310-30-1AmendedAccounting Standards Update No. 2016-1306/16/2016
954-310-30-1AmendedAccounting Standards Update No. 2014-0905/28/2014
954-310-35-1AmendedAccounting Standards Update No. 2016-1306/16/2016
954-310-35-1AmendedAccounting Standards Update No. 2014-0905/28/2014
954-310-45-1AmendedAccounting Standards Update No. 2014-0905/28/2014
954-310-50-3SupersededAccounting Standards Update No. 2014-0905/28/2014
954-310-50-3AddedAccounting Standards Update No. 2011-0707/25/2011
954-310-55-1 through 55-3
SupersededAccounting Standards Update No. 2014-0905/28/2014
954-310-55-1 through 55-3
AddedAccounting Standards Update No. 2011-0707/25/2011
Source downloaded (UTC): 2026-09-09T23:31:31.153Z to 2026-09-09T23:31:31.153Z Record version: sha256:bde92ebb7784d22ac8bfa60f970bd96eb36c21d3c5e014256551d5c488c5c2eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/310/954/#05-overview-and-background) SEC content: no ##### [310-954-05-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:31.153Z to 2026-09-09T23:31:31.153Z Record version: sha256:383ee1e689c2a4458afe19a10c1e15f7b208efd100567fc8b8b6d470eb8e8c0e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Subtopic provides guidance on receivables for health care entities within the scope of this Topic. ##### [310-954-05-2](https://asc.understandingaccounting.org/asc/310/954/#310-954-05-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:31.153Z to 2026-09-09T23:31:31.153Z Record version: sha256:b18c37fd0d940e11fa5e09acf4812e860569fcf811dc776611bf41242089c782 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Amounts due from third-party payors for health care services are usually less than the provider's full established rates for those services. The receivable amounts may be determined by any of the following: 1. a Contractual agreement with others (such as Blue Cross plans, Medicare, Medicaid, or [health maintenance organizations](https://asc.understandingaccounting.org/glossary/h/#health-maintenance-organization "A generic group of medical care entities organized to provide defined health care services to members in return for fixed, periodic premiums (usually paid monthly) that are paid in advance.")) 2. b Legislation or regulation (such as workers' compensation or no-fault insurance) 3. c Provider policy or practice (such as courtesy discounts to medical staff members and employees or other administrative adjustments). #### Third-Party Settlements ##### [310-954-05-3](https://asc.understandingaccounting.org/asc/310/954/#310-954-05-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:31.153Z to 2026-09-09T23:31:31.153Z Record version: sha256:6eae2a108add11e2f2abac8ad2a0d95323c63d90ffb92e8614191aad6f84f545 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Some third-party payors retrospectively determine final amounts reimbursable for services rendered to their beneficiaries based on allowable costs. These payors reimburse the health care entity on the basis of interim payment rates until the retrospective determination of allowable costs can be made. In most instances, the accumulation and allocation of allowable costs and other factors result in final settlements different from the interim payment rates. Final settlements are determined after the close of the fiscal periods to which they apply and may affect materially the health care entity's financial position and results of operations. #### Stop-Loss Insurance Receivables ##### [310-954-05-4](https://asc.understandingaccounting.org/asc/310/954/#310-954-05-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:31.153Z to 2026-09-09T23:31:31.153Z Record version: sha256:2bc5b0390b1c6f33362a00aba0a6003643d13504c3b9b7c17f39bd80ce75a1e2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Some health care entities, for example, [providers of prepaid health care services](https://asc.understandingaccounting.org/glossary/p/#prepaid-health-care-services-providers "Entities that provide or arrange for the delivery of health care services in accordance with the terms and provisions of a prepaid health care plan. Providers assume the financial risk of the cost of delivering health care services in excess of preestablished fixed premiums. However, some or all of the financial risk may be contractually transferred to other providers (affiliated entities) or by purchasing stop-loss insurance. Other providers of prepaid health care services may include comprehensive medical plans, physicians groups (for example, independent practice associations), and hospitals."), contract to provide comprehensive health care services for a fixed period in return for fixed periodic premiums. Many of those entities may transfer a portion of their financial risks under the contract to another entity by purchasing [stop-loss insurance](https://asc.understandingaccounting.org/glossary/s/#stop-loss-insurance "A contract in which an entity agrees to indemnify providers for certain health care costs incurred by members."). Receivables of those entities may include uncollected premiums and amounts recoverable from stop-loss insurers, reduced by appropriate valuation allowances. Source downloaded (UTC): 2026-09-09T23:31:33.302Z to 2026-09-09T23:31:33.302Z Record version: sha256:4ecb31a3134925246656802d679ec1ce7268b9e7b76e80869f9a22d7b4951eb4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/310/954/#15-scope-and-scope-exceptions) SEC content: no #### Overall Guidance ##### [310-954-15-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:33.302Z to 2026-09-09T23:31:33.302Z Record version: sha256:5bdc133523d960d4d6bde01c02bd679748426d61804a49be916d6322bca64cac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 954-10-15. Source downloaded (UTC): 2026-09-09T23:31:39.026Z to 2026-09-09T23:31:39.026Z Record version: sha256:b8d9e17ed483e50bbd78c32d4bd8d1d82b7018c8d6835b14771b05168440d4e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/310/954/#25-recognition) SEC content: no ##### [310-954-25-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-25-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:39.026Z to 2026-09-09T23:31:39.026Z Record version: sha256:78c44b0e26bd948ffd3fc8a418b824cd11a53a194909bab2821a393fa8e430ea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The provision of charity care does not qualify for recognition as receivables in the financial statements. #### Stop-Loss Insurance Receivables ##### [310-954-25-2](https://asc.understandingaccounting.org/asc/310/954/#310-954-25-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:39.026Z to 2026-09-09T23:31:39.026Z Record version: sha256:c8c3c4d947e0c3137ab7d856137daf7c038c5a1380bf876aea1cd7c804aa8457 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Any uncollected premiums and amounts recoverable from stop-loss insurers reduced by appropriate valuation allowances shall be included in receivables. See also paragraph [954-720-45-1](https://asc.understandingaccounting.org/asc/720/954/#720-954-45-1). #### Receivables from Related Entities ##### [310-954-25-3](https://asc.understandingaccounting.org/asc/310/954/#310-954-25-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:39.026Z to 2026-09-09T23:31:39.026Z Record version: sha256:255795bd046225bf725ae27a165d98d6edd4e0097997b32012be636eb8fdc605 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A health care entity may loan or advance resources to a related entity. If repayment is reasonably assured, a receivable or payable should be recorded by the entities. Source downloaded (UTC): 2026-09-09T23:31:42.203Z to 2026-09-09T23:31:42.203Z Record version: sha256:c8621853e32a0ecdecc24d255675c03bd913fe2f47e76f5398562139c9dcfa11 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/310/954/#30-initial-measurement) SEC content: no ##### [310-954-30-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-30-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:42.203Z to 2026-09-09T23:31:42.203Z Record version: sha256:d40cc63d70f414d00a4481efceb81c25a1bbaf710125b31b956f79abf64a5b78 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Contractual adjustments and discounts are variable consideration and shall be measured in accordance with paragraphs [606-10-32-5 through 32-14](https://asc.understandingaccounting.org/asc/606/10/#606-10-32-5) . An allowance for credit losses shall be recorded in accordance with Topic 326 on measurement of credit losses. Source downloaded (UTC): 2026-09-09T23:31:44.444Z to 2026-09-09T23:31:44.444Z Record version: sha256:9e347b70d177ce26cd94aef24b519e4b6077785b90adda3252cf3bab2508e684 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/310/954/#35-subsequent-measurement) SEC content: no ##### [310-954-35-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-35-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:44.444Z to 2026-09-09T23:31:44.444Z Record version: sha256:6b19144f26873e694313b7caea46951c5658b7dcc24109c534acd3f18b32c4da Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. Source downloaded (UTC): 2026-09-09T23:31:46.704Z to 2026-09-09T23:31:46.704Z Record version: sha256:283dbffb8521e761321a048916c2348ce87784cc78c329b8ad0dc27cd05561bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/310/954/#40-derecognition) SEC content: no #### Receivables from Related Entities ##### [310-954-40-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-40-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:46.704Z to 2026-09-09T23:31:46.704Z Record version: sha256:b79e6c32b4fc8313924d7f8b560557e9a08e16034d7e055e0f168df542779f1e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If a receivable from a related entity is not to be repaid, or if the related entity is perceived as unable to repay, the write-off of the receivable may be recognized as an [equity transfer](https://asc.understandingaccounting.org/glossary/e/#equity-transfer "An equity transfer is nonreciprocal. An equity transfer is a transaction directly between a transferor and a transferee. Equity transfers are similar to ownership transactions between a for-profit parent and its owned subsidiary (for example, additional paid-in capital or dividends). However, equity transfers can occur only between related not-for-profit entities (NFPs) if one controls the other or both are under common control. An equity transfer embodies no expectation of repayment, nor does the transferor receive anything of immediate economic value (such as a financial interest or ownership).") (see paragraph [954-220-45-2](https://asc.understandingaccounting.org/asc/220/954/#220-954-45-2)) with the transferor reducing net assets and the transferee increasing net assets at the date such determination is made. Source downloaded (UTC): 2026-09-09T23:31:50.637Z to 2026-09-09T23:31:50.637Z Record version: sha256:0d079d934c11b119265c95ba9a37f52530beeff11ddd8169eb3888158a866389 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/310/954/#45-other-presentation-matters) SEC content: no #### Accounts Receivable ##### [310-954-45-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:50.637Z to 2026-09-09T23:31:50.637Z Record version: sha256:8e160618a46c6923dc469bd64d7049228c3ce81ca7632e816c6af33dff042b90 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. Source downloaded (UTC): 2026-09-09T23:31:54.726Z to 2026-09-09T23:31:54.726Z Record version: sha256:d17a32a89885464f3ab87783dbf71fc90e8b3f130a095dbbc3522b28245a03f9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/310/954/#50-disclosure) SEC content: no ##### [310-954-50-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:54.726Z to 2026-09-09T23:31:54.726Z Record version: sha256:81b63b2f33f74ddad29beadf61c2b658e31ce6fae1530bb72815939e9ae3449e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:54.726Z to 2026-09-09T23:31:54.726Z Record version: sha256:593c318edfbaee911f84b86de54ab54e1febd77632c78557528bfcfbfecaff77 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:54.726Z to 2026-09-09T23:31:54.726Z Record version: sha256:566d1ee1c02352e25d2aef15dba541814bf63995191edcc4f10c17a31cf8dc5a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-09T23:31:56.990Z to 2026-09-09T23:31:56.990Z Record version: sha256:29758e86b0afaee2505a9d6e82939adc6125aa3ee4a236925ed844d38a90cd0b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-954-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/310/954/#55-implementation-guidance-and-illustrations) SEC content: no ##### [310-954-55-1](https://asc.understandingaccounting.org/asc/310/954/#310-954-55-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:56.990Z to 2026-09-09T23:31:56.990Z Record version: sha256:1363b10bffa2f2990c65c1e4bc82ffda19838b5e0057dc0af65c962cc9c685a3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [310-954-55-2](https://asc.understandingaccounting.org/asc/310/954/#310-954-55-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:56.990Z to 2026-09-09T23:31:56.990Z Record version: sha256:b4dab92921b466d3179ee8e1b4b46d9df3358864c64e126d4691e9e07da0366e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [310-954-55-3](https://asc.understandingaccounting.org/asc/310/954/#310-954-55-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:31:56.990Z to 2026-09-09T23:31:56.990Z Record version: sha256:f4430532f2ab499b4e5b58d806d42d0f6af11d9b828d01a273ffaf92c8592dce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).