# ASC 325-965-10: Investments—Other — Plan Accounting—Health and Welfare Benefit Plans — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

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## ASC 325-965-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/325/965/#10-objectives)

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##### [325-965-10-1](https://asc.understandingaccounting.org/asc/325/965/#325-965-10-1)

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Plan assets of [health and welfare benefit plans](https://asc.understandingaccounting.org/glossary/h/#health-and-welfare-benefit-plans "Health and welfare benefit plans include plans that provide the following: Any of the following benefits: Medical, dental, visual, psychiatric, or long-term health care Life insurance (offered separately from a pension plan) Certain severance benefits Accidental death or dismemberment benefits. Benefits for unemployment, disability, vacations, or holidays Other benefits such as apprenticeships, tuition assistance, day care, dependent care, housing subsidies, or legal services.") shall be measured and reported at values that are meaningful to financial statement users, including plan participants.