{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/965/","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.","number":"320-965","topic":"320","title":"Plan Accounting—Health and Welfare Benefit Plans","area":"Assets","paragraphs":8,"summary":"ASC 320-965 tells health and welfare benefit plans how to account for their investments in debt and equity securities. Such securities are reported at fair value less costs to sell (if significant) at the financial statement date, and purchases and sales are ordinarily recorded on a trade-date basis. Settlement-date accounting is permitted only if the fair value did not change significantly between trade date and financial statement date and the transactions do not significantly affect the composition of plan assets available for benefits.","concepts":["health and welfare benefit plan","fair value less costs to sell","trade-date accounting","settlement-date accounting","net appreciation or depreciation","net assets available for benefits","debt and equity securities","employee benefit plan accounting"],"categories":["Subsequent measurement","Fair value","Disclosure","Industry-specific"],"level":"intermediate","topic_title":"Investments—Debt Securities","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-965-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Fair Value (2nd def.)SupersededAccounting Standards Update No. 2012-0410/01/2012
Fair Value (3rd def.)AddedAccounting Standards Update No. 2012-0410/01/2012
965-320-25-1AmendedAccounting Standards Update No. 2012-0410/01/2012
965-320-35-1AmendedAccounting Standards Update No. 2012-0410/01/2012
965-320-40-1AmendedAccounting Standards Update No. 2012-0410/01/2012
965-320-50-1AmendedAccounting Standards Update No. 2012-0410/01/2012
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFair Value (2nd def.) | Superseded | Accounting Standards Update No. 2012-04 | 10/01/201…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d76bffe020ee2b29ee19c9789c7325a8294b731a93806cca6ec37ac55d56e28b","downloaded_from":"2026-09-09T23:38:18.815Z","last_downloaded_at":"2026-09-09T23:38:18.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477722","source_sha256":"614ddb46c0b0bec78c10574f592d97d2390a9db891cb7bf036b54d63c4bfe2f2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63c3c3194fa81d546fa4e7bb96ceb118ccbefd8f4d7a99159d5c17430dc76d69","downloaded_from":"2026-09-09T23:38:18.815Z","last_downloaded_at":"2026-09-09T23:38:18.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477722","source_sha256":"614ddb46c0b0bec78c10574f592d97d2390a9db891cb7bf036b54d63c4bfe2f2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b7ce93f4a983c097f16b2a70d5b212d7e98082fece3b36f08b67a1c95e9ab6e","downloaded_from":"2026-09-09T23:38:18.815Z","last_downloaded_at":"2026-09-09T23:38:18.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477722","source_sha256":"614ddb46c0b0bec78c10574f592d97d2390a9db891cb7bf036b54d63c4bfe2f2"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-965-05-1","para":"05-1","html":"
This Subtopic provides guidance on debt and equity securities investments for health and welfare benefit plans.
","snippet":"This Subtopic provides guidance on debt and equity securities investments for health and welfare benefit plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92e9e15526f1935d514250b965f516174c46acd84d008d0e3504142eb1a3b460","downloaded_from":"2026-09-09T23:38:21.403Z","last_downloaded_at":"2026-09-09T23:38:21.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478762","source_sha256":"12cd47c718bf10739c3faa666bad738d2c332053a9cf02e75c2ef4d9e047fcd3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1003f8c57cd1233b38683b7377fc280c84d3a4800162a9b8a2c01b46d7ecdd8f","downloaded_from":"2026-09-09T23:38:21.403Z","last_downloaded_at":"2026-09-09T23:38:21.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478762","source_sha256":"12cd47c718bf10739c3faa666bad738d2c332053a9cf02e75c2ef4d9e047fcd3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed072cd2f7ef0b1d2364db8c235187122f4a348d70bdd300438170fc9ae73dc6","downloaded_from":"2026-09-09T23:38:21.403Z","last_downloaded_at":"2026-09-09T23:38:21.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478762","source_sha256":"12cd47c718bf10739c3faa666bad738d2c332053a9cf02e75c2ef4d9e047fcd3"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"320-965-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 965-10-15.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 965-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:402874671cfa2e4b7fd17aaad6bfb471488cd5e31629bb45202dbeb61e0068f8","downloaded_from":"2026-09-09T23:38:23.686Z","last_downloaded_at":"2026-09-09T23:38:23.686Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477291","source_sha256":"d648fdeeb5a8546fc1d8962da7cab289e0c95853406519897d5c46831ba92402"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:786b99d20a872053c66af0761e96a41e3d7de0af33fc97e1f916c22e1ed94a16","downloaded_from":"2026-09-09T23:38:23.686Z","last_downloaded_at":"2026-09-09T23:38:23.686Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477291","source_sha256":"d648fdeeb5a8546fc1d8962da7cab289e0c95853406519897d5c46831ba92402"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:531f1c2aa03c6c8f56792775ba1db1b0af760b5d7c1c4048aef5ec5cef9cc572","downloaded_from":"2026-09-09T23:38:23.686Z","last_downloaded_at":"2026-09-09T23:38:23.686Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477291","source_sha256":"d648fdeeb5a8546fc1d8962da7cab289e0c95853406519897d5c46831ba92402"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-965-25-1","para":"25-1","html":"
The accrual basis of accounting requires that purchases of securities be recorded on a trade-date basis. However, if the settlement date is later than the financial statement date, accounting on a settlement-date basis for such purchases is acceptable if both of the following conditions exist:
  1. a
    The fair value less costs to sell, if significant, of the securities purchased just before the financial statement date does not change significantly from the trade date to the financial statement date.
  2. b
    The purchases do not significantly affect the composition of the plan's assets available for benefits.
","snippet":"The accrual basis of accounting requires that purchases of securities be recorded on a trade-date basis. However, if the settlement date is later than the financial statement date, accounting on a settlement-date basis f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e88960f97e39b772529600ec7c2f86ada99e248e03fc4b83ec82e302696fc9e","downloaded_from":"2026-09-09T23:38:29.180Z","last_downloaded_at":"2026-09-09T23:38:29.180Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478394","source_sha256":"da8d32c2c403cd6fb3468d7bf5732b6bbe5e1548b2049879329aff7757e686ca"}},{"citation":"320-965-25-2","para":"25-2","html":"
See Subtopic 965-325 for guidance on accounting for other investments, in particular investment and insurance contracts, of health and welfare benefit plans.
","snippet":"See Subtopic 965-325 for guidance on accounting for other investments, in particular investment and insurance contracts, of health and welfare benefit plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae7f66ad31d1b0e6590303e4c4ebab7e92dbc0b1ba73aebef0b12594ad890b30","downloaded_from":"2026-09-09T23:38:29.180Z","last_downloaded_at":"2026-09-09T23:38:29.180Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478394","source_sha256":"da8d32c2c403cd6fb3468d7bf5732b6bbe5e1548b2049879329aff7757e686ca"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c32126391880a6ea81be3a0bffc52caeddde01666d70dbf46ab9ad1c19f047ab","downloaded_from":"2026-09-09T23:38:29.180Z","last_downloaded_at":"2026-09-09T23:38:29.180Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478394","source_sha256":"da8d32c2c403cd6fb3468d7bf5732b6bbe5e1548b2049879329aff7757e686ca"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa4a9542269519ea75b7c83768e549b8b38f35c7bbd0e2d63927f38315d851bf","downloaded_from":"2026-09-09T23:38:29.180Z","last_downloaded_at":"2026-09-09T23:38:29.180Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478394","source_sha256":"da8d32c2c403cd6fb3468d7bf5732b6bbe5e1548b2049879329aff7757e686ca"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-965-35-1","para":"35-1","html":"
Plan investments in the form of equity or debt securities shall be reported at their fair value less costs to sell, if significant, at the financial statement date.
","snippet":"Plan investments in the form of equity or debt securities shall be reported at their fair value less costs to sell, if significant, at the financial statement date.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4354de7a61b915e411dafb24ea946b4c326bdd2a5e2481c895be4d67606ace44","downloaded_from":"2026-09-09T23:38:32.862Z","last_downloaded_at":"2026-09-09T23:38:32.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479449","source_sha256":"3b93b43229b490b987b8d8592c661c9032a0272164f9ede82c570f163e1de357"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b400a8ba7ef53289dbb26db68c524bf5ace4765e52fcdf6ee44de7b307029649","downloaded_from":"2026-09-09T23:38:32.862Z","last_downloaded_at":"2026-09-09T23:38:32.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479449","source_sha256":"3b93b43229b490b987b8d8592c661c9032a0272164f9ede82c570f163e1de357"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7a0cccad5514d90338fdcb4a377f115b4cd879c295e0d718e460a9e51992aaa","downloaded_from":"2026-09-09T23:38:32.862Z","last_downloaded_at":"2026-09-09T23:38:32.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479449","source_sha256":"3b93b43229b490b987b8d8592c661c9032a0272164f9ede82c570f163e1de357"}},{"number":"40","label":"40 Derecognition","anchor":"40-derecognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-965-40-1","para":"40-1","html":"
The accrual basis of accounting requires that sales of securities be recorded on a trade-date basis. However, if the settlement date is later than the financial statement date, accounting on a settlement-date basis for such purchases is acceptable if both of the following conditions exist:
  1. a
    The fair value less costs to sell, if significant, of the securities sold just before the financial statement date does not change significantly from the trade date to the financial statement date.
  2. b
    The sales do not significantly affect the composition of the plan's assets available for benefits.
","snippet":"The accrual basis of accounting requires that sales of securities be recorded on a trade-date basis. However, if the settlement date is later than the financial statement date, accounting on a settlement-date basis for s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8216796f34fb6f632b982b20a4a7ec5e7ba98057bb26fb5d3d9d77a01514de89","downloaded_from":"2026-09-09T23:38:36.490Z","last_downloaded_at":"2026-09-09T23:38:36.490Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477434","source_sha256":"0185fb763c304fff6be2fe93ac503441bc98ba1e29f76e57191084a2b768988c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d08c5994fe21f715caad203232814b09291157661ddbce2604eb9b3116c888e","downloaded_from":"2026-09-09T23:38:36.490Z","last_downloaded_at":"2026-09-09T23:38:36.490Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477434","source_sha256":"0185fb763c304fff6be2fe93ac503441bc98ba1e29f76e57191084a2b768988c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a635bf8abcc62af8c789d8cc692d2b0ad0ae15c479d7fa01fe85ecc0de332722","downloaded_from":"2026-09-09T23:38:36.490Z","last_downloaded_at":"2026-09-09T23:38:36.490Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477434","source_sha256":"0185fb763c304fff6be2fe93ac503441bc98ba1e29f76e57191084a2b768988c"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-965-50-1","para":"50-1","html":"
Ordinarily, information regarding the net appreciation or depreciation in the fair value less costs to sell, if significant, of investments shall be disclosed in the notes to financial statements.
","snippet":"Ordinarily, information regarding the net appreciation or depreciation in the fair value less costs to sell, if significant, of investments shall be disclosed in the notes to financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9836c84f33f80722ab11a1891c4e36d830f15dbfcbdd0e856bf2cdf5a3bd55d4","downloaded_from":"2026-09-09T23:38:38.868Z","last_downloaded_at":"2026-09-09T23:38:38.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478246","source_sha256":"8366abab3adc9322dc4fd561a8d62b6572aed2d3a49b82ce32bcc11993524b4f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2169fcd070bde1e2f1fecb5dc001c95b54bdd6255152ed5f8f1b4730d4264e40","downloaded_from":"2026-09-09T23:38:38.868Z","last_downloaded_at":"2026-09-09T23:38:38.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478246","source_sha256":"8366abab3adc9322dc4fd561a8d62b6572aed2d3a49b82ce32bcc11993524b4f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c52647fd38487a9e6899357e3fa7cac0d5b4b3798d3d479498285c4d9d1a0ca6","downloaded_from":"2026-09-09T23:38:38.868Z","last_downloaded_at":"2026-09-09T23:38:38.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478246","source_sha256":"8366abab3adc9322dc4fd561a8d62b6572aed2d3a49b82ce32bcc11993524b4f"}}],"enrichment":{"summary":"ASC 320-965 tells health and welfare benefit plans how to account for their investments in debt and equity securities. Such securities are reported at fair value less costs to sell (if significant) at the financial statement date, and purchases and sales are ordinarily recorded on a trade-date basis. Settlement-date accounting is permitted only if the fair value did not change significantly between trade date and financial statement date and the transactions do not significantly affect the composition of plan assets available for benefits.","key_points":["Plan investments in equity or debt securities are reported at fair value less costs to sell, if significant, as of the financial statement date (320-965-35-1).","Accrual accounting requires purchases of securities to be recorded on a trade-date basis (320-965-25-1).","Settlement-date accounting for purchases is acceptable when settlement follows the financial statement date only if fair value less costs to sell did not change significantly from trade date to statement date and the purchases do not significantly affect the composition of plan assets available for benefits (320-965-25-1(a)-(b)).","The same trade-date rule and two-condition settlement-date exception apply to sales of securities (320-965-40-1).","Net appreciation or depreciation in the fair value less costs to sell, if significant, of investments is ordinarily disclosed in the notes to the financial statements (320-965-50-1).","Other investments of health and welfare benefit plans, particularly investment and insurance contracts, are addressed in Subtopic 965-325, not here (320-965-25-2).","Scope follows Section 965-10-15, the Overall health and welfare benefit plan Subtopic (320-965-15-1)."],"categories":["Subsequent measurement","Fair value","Disclosure","Industry-specific"],"audience_level":"intermediate","student_note":"Benefit plan accounting departs from ordinary ASC 320 classification: there is no held-to-maturity/available-for-sale/trading distinction — everything is at fair value less costs to sell, with changes flowing through the statement of changes in net assets available for benefits. The common trap is assuming settlement-date accounting is freely available; it is a narrow exception requiring both conditions in 320-965-25-1 to be met.","related_topics":["965-10","965-325","960-325","962-325","820","320-10"],"key_concepts":["health and welfare benefit plan","fair value less costs to sell","trade-date accounting","settlement-date accounting","net appreciation or depreciation","net assets available for benefits","debt and equity securities","employee benefit plan accounting"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08a29fd0944c6d3da61fa2a4135b50161dea5172e42fb13dac6ba07244e3608d","downloaded_from":"2026-09-09T23:38:18.815Z","last_downloaded_at":"2026-09-09T23:38:38.868Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"325-960","title":"Plan 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