{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/965/#35-subsequent-measurement","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":"310-965","subtopic_title":"Plan Accounting—Health and Welfare Benefit Plans","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-965-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_226A13C0-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/c/#contributions-receivable\" class=\"term\" title=\"Contributions receivable are the amounts due, as of the date of the financial statements, to the plan from employers, participants, and other sources of funding (for example, state subsidies or federal grants). They include amounts due pursuant to firm commitments, as well as legal or contractual requirements.\"><span>Contributions receivable</span></a> shall include an allowance for estimated uncollectible amounts. </span></span></div></div>","snippet":"Contributions receivable shall include an allowance for estimated uncollectible amounts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5877aa9942a88129fab54daf84d6493bdbf0239cf62b6c38c856e75889895200","downloaded_from":"2026-09-09T23:33:34.671Z","last_downloaded_at":"2026-09-09T23:33:34.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477805","source_sha256":"69ad0dbf84759ce641af0c6e340d2b10c2574415df78ab8a4718a9a0e67d0934"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:099ae850efe94cc4153c7b5d0b2549636a9b7b3117c475be0435ba5807122eb0","downloaded_from":"2026-09-09T23:33:34.671Z","last_downloaded_at":"2026-09-09T23:33:34.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477805","source_sha256":"69ad0dbf84759ce641af0c6e340d2b10c2574415df78ab8a4718a9a0e67d0934"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdfb1a89a5075b12eb29bc4c86d6c0018089d9da2fc9cdc3b9da11b6712ec717","downloaded_from":"2026-09-09T23:33:34.671Z","last_downloaded_at":"2026-09-09T23:33:34.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477805","source_sha256":"69ad0dbf84759ce641af0c6e340d2b10c2574415df78ab8a4718a9a0e67d0934"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdfb1a89a5075b12eb29bc4c86d6c0018089d9da2fc9cdc3b9da11b6712ec717","downloaded_from":"2026-09-09T23:33:34.671Z","last_downloaded_at":"2026-09-09T23:33:34.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477805","source_sha256":"69ad0dbf84759ce641af0c6e340d2b10c2574415df78ab8a4718a9a0e67d0934"}}