{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/954/","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":"325-954","topic":"325","title":"Health Care Entities","area":"Assets","paragraphs":7,"summary":"This Subtopic governs how health care entities (within the scope of Topic 954) account for investments that are NOT financial instruments — for example, investment real estate or certain oil and gas interests. Such investments are reported at amortized cost and tested for impairment under the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10. Property held for investment purposes is presented within investments on the balance sheet.","concepts":["non-financial-instrument investments","investment real estate","oil and gas interests","amortized cost","long-lived asset impairment","health care entities","financially interrelated entity","balance sheet presentation of investments"],"categories":["Subsequent measurement","Impairment","Presentation","Industry-specific"],"level":"intermediate","topic_title":"Investments—Other","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-954-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" frame=\"all\" id=\"table_crs_ytc_r1c\"> <thead class=\"thead\"> <tr> <td class=\"entry alignleft valignbottom\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry alignleft valignbottom\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry alignleft valignbottom\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry alignleft valignbottom\"> <strong class=\"ph b\">Date</strong> </td> </tr> </thead> <tr> <td class=\"entry\"> <a href=\"/glossary/f/#financial-instrument\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. All contractual rights (contractual obligations) that are financial instruments meet the definition of asset (liability) set forth in FASB Concepts Statement No. 6, Elements of Financial Statements, although some may not be recognized as assets (liabilities) in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity. (P) December 16, 2024; (N) December 16, 2025105-10-65-9Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. Some contractual rights (contractual obligations) that are financial instruments may not be recognized in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity.\"><span>Financial Instrument</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2024-02/\" class=\"xref\">Accounting Standards Update No. 2024-02</a> </td> <td class=\"entry\">03/29/2024</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\nFinancial Instrument | Amended | Accounting Standards Update No. 2024-02 | 03/29/2024 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39dd1da4f2a9c9c6a62a7730e91a5586f6a1316c0292e306f746c481c6e04f1b","downloaded_from":"2026-09-09T23:46:56.481Z","last_downloaded_at":"2026-09-09T23:46:56.481Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476161","source_sha256":"1ad68689b0e651699adbe0dfced4c8a96949858ac8b6f38e098f98f13710d7b6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28a01668c90b1207f9e6df5a2cfe79840b3e9e0ace543b630efb55040e50bb42","downloaded_from":"2026-09-09T23:46:56.481Z","last_downloaded_at":"2026-09-09T23:46:56.481Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476161","source_sha256":"1ad68689b0e651699adbe0dfced4c8a96949858ac8b6f38e098f98f13710d7b6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0394804342632b769fbb59e4f02234db3c0b99292a4024cd13537f86cd25657","downloaded_from":"2026-09-09T23:46:56.481Z","last_downloaded_at":"2026-09-09T23:46:56.481Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476161","source_sha256":"1ad68689b0e651699adbe0dfced4c8a96949858ac8b6f38e098f98f13710d7b6"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-954-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on investments of the health care entities within the scope of this Topic if those investments are not <a href=\"/glossary/f/#financial-instrument\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. All contractual rights (contractual obligations) that are financial instruments meet the definition of asset (liability) set forth in FASB Concepts Statement No. 6, Elements of Financial Statements, although some may not be recognized as assets (liabilities) in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity. (P) December 16, 2024; (N) December 16, 2025105-10-65-9Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. Some contractual rights (contractual obligations) that are financial instruments may not be recognized in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity.\"><span>financial instruments</span></a>.</div></div>","snippet":"This Subtopic provides guidance on investments of the health care entities within the scope of this Topic if those investments are not financial instruments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:714aa7a4b2689d571e6365725f82149f3e3d6f4e49f43b29750bc62d8906e467","downloaded_from":"2026-09-09T23:46:58.897Z","last_downloaded_at":"2026-09-09T23:46:58.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479012","source_sha256":"95dc533cc46d74e9ebf12f74606179b51544e36b0e633f83c66ec503a28a0473"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d44acde0e343919ba866d9264e62fc71d2770834e22d888fedf9c5694d9fb4c","downloaded_from":"2026-09-09T23:46:58.897Z","last_downloaded_at":"2026-09-09T23:46:58.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479012","source_sha256":"95dc533cc46d74e9ebf12f74606179b51544e36b0e633f83c66ec503a28a0473"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1d169ce962527587affa64bc872efb5fb7cfc4a292a71ff454700525f3d2101","downloaded_from":"2026-09-09T23:46:58.897Z","last_downloaded_at":"2026-09-09T23:46:58.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479012","source_sha256":"95dc533cc46d74e9ebf12f74606179b51544e36b0e633f83c66ec503a28a0473"}},{"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":"325-954-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-01767497-DC99-41A9-BBB5-8E9F5C2009B6.ditamap\" class=\"ditamap\">954-10-15</a>, with specific instrument exceptions noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 954-10-15, with specific instrument exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84107b5bc90280941dabfc636661b173b408568ce9fd25b6587e0fb2101c510c","downloaded_from":"2026-09-09T23:47:02.209Z","last_downloaded_at":"2026-09-09T23:47:02.209Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477552","source_sha256":"280e59bb6b47efc45fb4dc47db813d8f464491ad6e17f2c8d883cb3803be95e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0163240d04d733c5b520000fd3f6aa0d79a63ca7c7e109a0bb3358aad043790a","downloaded_from":"2026-09-09T23:47:02.209Z","last_downloaded_at":"2026-09-09T23:47:02.209Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477552","source_sha256":"280e59bb6b47efc45fb4dc47db813d8f464491ad6e17f2c8d883cb3803be95e2"}},{"block":null,"heading":"Instruments","paragraphs":[{"citation":"325-954-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_247F93CD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic provides guidance on investments that are other than <a href=\"/glossary/f/#financial-instrument\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. All contractual rights (contractual obligations) that are financial instruments meet the definition of asset (liability) set forth in FASB Concepts Statement No. 6, Elements of Financial Statements, although some may not be recognized as assets (liabilities) in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity. (P) December 16, 2024; (N) December 16, 2025105-10-65-9Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. Some contractual rights (contractual obligations) that are financial instruments may not be recognized in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity.\"><span>financial instruments</span></a>. </span></span></div></div>","snippet":"This Subtopic provides guidance on investments that are other than financial instruments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:006ba3f413e6ccdd69e82246b470d73891908057ceeee2b8194543d705d5e3cd","downloaded_from":"2026-09-09T23:47:02.209Z","last_downloaded_at":"2026-09-09T23:47:02.209Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477552","source_sha256":"280e59bb6b47efc45fb4dc47db813d8f464491ad6e17f2c8d883cb3803be95e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ed3b800be6074838d662ad901074cfeac776d5a3667cc315fc78cf53e242b4c","downloaded_from":"2026-09-09T23:47:02.209Z","last_downloaded_at":"2026-09-09T23:47:02.209Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477552","source_sha256":"280e59bb6b47efc45fb4dc47db813d8f464491ad6e17f2c8d883cb3803be95e2"}},{"block":null,"heading":"Other Considerations","paragraphs":[{"citation":"325-954-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic does not provide guidance on investments of a not-for-profit business-oriented health care entity that are held by a <a href=\"/glossary/f/#financially-interrelated-entities\" class=\"term\" title=\"A recipient entity and a specified beneficiary are financially interrelated entities if the relationship between them has both of the following characteristics: One of the entities has the ability to influence the operating and financial decisions of the other. One of the entities has an ongoing economic interest in the net assets of the other.\"><span>financially interrelated entity</span></a>.</div></div>","snippet":"This Subtopic does not provide guidance on investments of a not-for-profit business-oriented health care entity that are held by a financially interrelated entity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7f58df752ae79576ef037164cace73d35bb3609be6a03e356f30d4db8a27aac","downloaded_from":"2026-09-09T23:47:02.209Z","last_downloaded_at":"2026-09-09T23:47:02.209Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477552","source_sha256":"280e59bb6b47efc45fb4dc47db813d8f464491ad6e17f2c8d883cb3803be95e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0eda97851e867ced5d3103c61d4666dd1072c157b46c8b1768d52ab2af95351","downloaded_from":"2026-09-09T23:47:02.209Z","last_downloaded_at":"2026-09-09T23:47:02.209Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477552","source_sha256":"280e59bb6b47efc45fb4dc47db813d8f464491ad6e17f2c8d883cb3803be95e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40f4f6f51b4b6cb4945caf1396dae4dc3b3f032ad83161e9f3c244dc4e1d7793","downloaded_from":"2026-09-09T23:47:02.209Z","last_downloaded_at":"2026-09-09T23:47:02.209Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477552","source_sha256":"280e59bb6b47efc45fb4dc47db813d8f464491ad6e17f2c8d883cb3803be95e2"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-954-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2490B829-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Other types of investments that are not <a href=\"/glossary/f/#financial-instrument\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. All contractual rights (contractual obligations) that are financial instruments meet the definition of asset (liability) set forth in FASB Concepts Statement No. 6, Elements of Financial Statements, although some may not be recognized as assets (liabilities) in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity. (P) December 16, 2024; (N) December 16, 2025105-10-65-9Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. Some contractual rights (contractual obligations) that are financial instruments may not be recognized in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity.\"><span>financial instruments</span></a> (such as real estate or certain oil and gas interests) are reported at amortized cost and are subject to impairment considerations consistent with the Impairment or Disposal of Long-lived Assets Subsections of Subtopic <a altsource=\"GUID-709FAAEC-8DFC-4054-A41F-EFA6FC5A716C.ditamap\" class=\"ditamap\">360-10</a>. </span></span></div></div>","snippet":"Other types of investments that are not financial instruments (such as real estate or certain oil and gas interests) are reported at amortized cost and are subject to impairment considerations consistent with the Impairm…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aeab2ef5a96c2f38b8eaade2bd476f5eb7ddee17db223ea9fa6925d671fb9a1d","downloaded_from":"2026-09-09T23:47:07.535Z","last_downloaded_at":"2026-09-09T23:47:07.535Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479209","source_sha256":"4441fd9c0eebf09228946017193995e8e498100b219795ff9d3d4aef49029f23"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18b1b061a1245aeab741bc001d1a334a5c160cfc0192efdda22704c3b884d960","downloaded_from":"2026-09-09T23:47:07.535Z","last_downloaded_at":"2026-09-09T23:47:07.535Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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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 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Such investments are reported at amortized cost and tested for impairment under the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10. Property held for investment purposes is presented within investments on the balance sheet.","key_points":["The Subtopic applies only to investments of in-scope health care entities that are other than financial instruments (325-954-15-2; 325-954-05-1).","Non-financial-instrument investments such as real estate or certain oil and gas interests are reported at amortized cost, not fair value (325-954-35-1).","Those investments are subject to impairment considerations consistent with the Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10 (325-954-35-1).","Property held for investment purposes is presented as part of investments, per paragraph 954-360-45-1 (325-954-45-1).","The scope follows Section 954-10-15, except that it does not cover investments of a not-for-profit, business-oriented health care entity that are held by a financially interrelated entity (325-954-15-1; 325-954-15-3)."],"categories":["Subsequent measurement","Impairment","Presentation","Industry-specific"],"audience_level":"intermediate","student_note":"The trap is assuming all health care entity \"investments\" get fair value treatment: financial instruments do (see 954-320/954-325 and Topic 320), but real estate and similar non-financial investments stay at amortized cost with long-lived asset impairment testing under 360-10.","related_topics":["954-10","954-320","954-360","360-10","320","958-320"],"key_concepts":["non-financial-instrument investments","investment real estate","oil and gas interests","amortized cost","long-lived asset impairment","health care entities","financially interrelated entity","balance sheet presentation of investments"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ee3c07365b8556812b25b7d5f68654711e3ebaeac337b802f07e4ab0aadb4c1","downloaded_from":"2026-09-09T23:46:56.481Z","last_downloaded_at":"2026-09-09T23:47:10.538Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"360-954","title":"Health Care Entities","topic_title":"Property, Plant, and Equipment","score":0.8306,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fd7b5a002f48a6ef9679db714a16b249e8d1eaaa1b770d5c80da9e18fd8c614","downloaded_from":"2026-09-10T00:10:25.235Z","last_downloaded_at":"2026-09-10T00:10:29.992Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-946","title":"Financial Services—Investment Companies","topic_title":"Investments—Other","score":0.7881,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d30b3de2db19d3da600927aea6b31f526c39ede0352a71379509f721c8570765","downloaded_from":"2026-09-09T23:46:38.912Z","last_downloaded_at":"2026-09-09T23:46:52.617Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-10","title":"Overall","topic_title":"Investments—Other","score":0.7795,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f117b3a50ef102e4461c4ecef3b58814ee3a4d3d8500297518b7e6db7a042c4","downloaded_from":"2026-09-09T23:43:19.294Z","last_downloaded_at":"2026-09-09T23:43:24.138Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"340-954","title":"Health Care Entities","topic_title":"Other Assets and Deferred Costs","score":0.7789,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:748a6fb210e5e6dbd6d639ded078888be138c4a37d68a3a47b883293b1359fc4","downloaded_from":"2026-09-09T23:58:43.326Z","last_downloaded_at":"2026-09-09T23:58:56.807Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"825-954","title":"Health Care Entities","topic_title":"Financial Instruments","score":0.7758,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:472bb93679dca2274046177cd8eb1322c143d040a6a034d12db259604bc6c7fc","downloaded_from":"2026-09-10T01:45:58.162Z","last_downloaded_at":"2026-09-10T01:46:07.638Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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