# ASC 340-954-35: Other Assets and Deferred Costs — Health Care Entities — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/954/#35-subsequent-measurement)

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## ASC 340-954-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/340/954/#35-subsequent-measurement)

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##### [340-954-35-1](https://asc.understandingaccounting.org/asc/340/954/#340-954-35-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

#### Prepaid Costs

##### [340-954-35-2](https://asc.understandingaccounting.org/asc/340/954/#340-954-35-2)

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Prepaid costs, including amounts paid to physicians for future services (for example, administering a hospital department or providing community services that further the entity's mission), if deferred, shall be amortized over the period benefited.