{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/954/#00-status","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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-954","subtopic_title":"Health Care Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-954-00-1","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\" id=\"SL51793033-162348\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/340/954/#340-954-25-1\" class=\"xref\">954-340-25-1 through 25-3</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/340/954/#340-954-35-1\" class=\"xref\">954-340-35-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n954-340-25-1 through 25-3 | Superseded | Accounting Standards Update No. 2014-09 | 05/28…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86979a5e79ef191a2168c705f7e5c8a240a2d7789a194a605718c2065f593bd5","downloaded_from":"2026-09-09T23:58:43.326Z","last_downloaded_at":"2026-09-09T23:58:43.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477207","source_sha256":"d108c55a57140a2e6e8b234cb88ec5c2855f0e2ba4c89a5f73061ecb4f5e33f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f5c3ef42e1a4b1c1b38429ccb5d0a37e9d550f3cdc21a7c4293fa7998907211","downloaded_from":"2026-09-09T23:58:43.326Z","last_downloaded_at":"2026-09-09T23:58:43.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477207","source_sha256":"d108c55a57140a2e6e8b234cb88ec5c2855f0e2ba4c89a5f73061ecb4f5e33f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e1c4226e9910f8b9a19f8150d15f528e13338c7c66500f44b68a8535c7627e8","downloaded_from":"2026-09-09T23:58:43.326Z","last_downloaded_at":"2026-09-09T23:58:43.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477207","source_sha256":"d108c55a57140a2e6e8b234cb88ec5c2855f0e2ba4c89a5f73061ecb4f5e33f8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e1c4226e9910f8b9a19f8150d15f528e13338c7c66500f44b68a8535c7627e8","downloaded_from":"2026-09-09T23:58:43.326Z","last_downloaded_at":"2026-09-09T23:58:43.326Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477207","source_sha256":"d108c55a57140a2e6e8b234cb88ec5c2855f0e2ba4c89a5f73061ecb4f5e33f8"}}