{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/954/#05-overview-and-background","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":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-954-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic addresses other assets and deferred costs for health care entities within the scope of this Topic.</div></div>","snippet":"This Subtopic addresses other assets and deferred costs for health care entities within the scope of this Topic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44194a8cce43d6382bccb13f0587f12ffb08043d5b3344b45849ba885d57f960","downloaded_from":"2026-09-09T23:58:46.723Z","last_downloaded_at":"2026-09-09T23:58:46.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478525","source_sha256":"9f4a55928b580b5d7f82f2e2f7760009a6e3a3a041e1993f147466163af96e6b"}},{"citation":"340-954-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_24B50BF0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Other assets may include prepaid expenses, deposits, and deferred expenses. Prepaid costs may include amounts paid to physicians for future services (for example, administering a hospital department or providing community services that further the entity's mission). </span></span></div></div>","snippet":"Other assets may include prepaid expenses, deposits, and deferred expenses. Prepaid costs may include amounts paid to physicians for future services (for example, administering a hospital department or providing communit…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b9e76d0175ca6d30187cb030460ab424e7213428e73a3bea4cfdcd096a466f7","downloaded_from":"2026-09-09T23:58:46.723Z","last_downloaded_at":"2026-09-09T23:58:46.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478525","source_sha256":"9f4a55928b580b5d7f82f2e2f7760009a6e3a3a041e1993f147466163af96e6b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3968f1f89bf9a550c22cb430d79f414cbfdd7c6077a46dec6650613e71f77815","downloaded_from":"2026-09-09T23:58:46.723Z","last_downloaded_at":"2026-09-09T23:58:46.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478525","source_sha256":"9f4a55928b580b5d7f82f2e2f7760009a6e3a3a041e1993f147466163af96e6b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fed2b1153caa2497964366e85b977a2b686b2c85bc4e95e93f41cb7d129d2a2","downloaded_from":"2026-09-09T23:58:46.723Z","last_downloaded_at":"2026-09-09T23:58:46.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478525","source_sha256":"9f4a55928b580b5d7f82f2e2f7760009a6e3a3a041e1993f147466163af96e6b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fed2b1153caa2497964366e85b977a2b686b2c85bc4e95e93f41cb7d129d2a2","downloaded_from":"2026-09-09T23:58:46.723Z","last_downloaded_at":"2026-09-09T23:58:46.723Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478525","source_sha256":"9f4a55928b580b5d7f82f2e2f7760009a6e3a3a041e1993f147466163af96e6b"}}