# ASC 340-954-05: Other Assets and Deferred Costs — Health Care Entities — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/954/#05-overview-and-background)

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## ASC 340-954-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/340/954/#05-overview-and-background)

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##### [340-954-05-1](https://asc.understandingaccounting.org/asc/340/954/#340-954-05-1)

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This Subtopic addresses other assets and deferred costs for health care entities within the scope of this Topic.

##### [340-954-05-2](https://asc.understandingaccounting.org/asc/340/954/#340-954-05-2)

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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).