{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/954/#45-other-presentation-matters","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":"325","topic_title":"Investments—Other","subtopic":"325-954","subtopic_title":"Health Care Entities","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-954-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_249EAE06-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Pursuant to paragraph <a href=\"/asc/360/954/#360-954-45-1\" class=\"xref\">954-360-45-1</a>, property held for investment purposes shall be presented as part of investments. </span></span></div></div>","snippet":"Pursuant to paragraph 954-360-45-1, property held for investment purposes shall be presented as part of investments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4e7eeb5dec6752cbeb177ad61236d652a351393f9762ffa9d1b6757e9658876","downloaded_from":"2026-09-09T23:47:10.538Z","last_downloaded_at":"2026-09-09T23:47:10.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477511","source_sha256":"b6b2b40a3d0352209186103392e7d22171ee505f760a00c2f058f6390752e49d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ae5bd4346db8aa1e83e01726f4a86df72a06a517e5dc7f47de57e7c2be98b4e","downloaded_from":"2026-09-09T23:47:10.538Z","last_downloaded_at":"2026-09-09T23:47:10.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477511","source_sha256":"b6b2b40a3d0352209186103392e7d22171ee505f760a00c2f058f6390752e49d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:376d80171ada880741fe0ecd103243f205c15b97acbc1bef9d8f083d6ee2162e","downloaded_from":"2026-09-09T23:47:10.538Z","last_downloaded_at":"2026-09-09T23:47:10.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477511","source_sha256":"b6b2b40a3d0352209186103392e7d22171ee505f760a00c2f058f6390752e49d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:376d80171ada880741fe0ecd103243f205c15b97acbc1bef9d8f083d6ee2162e","downloaded_from":"2026-09-09T23:47:10.538Z","last_downloaded_at":"2026-09-09T23:47:10.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477511","source_sha256":"b6b2b40a3d0352209186103392e7d22171ee505f760a00c2f058f6390752e49d"}}