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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
954-340-25-1 through 25-3
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-340-35-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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This Subtopic addresses other assets and deferred costs for health care entities within the scope of this Topic.
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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.
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Prepaid expenses, deposits, deferred expenses, and prepaid costs shall be classified as current or noncurrent as appropriate.
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If such prepaid costs are deferred, they must be amortized over the period benefited (340-954-35-2), and all such items are classified as current or noncurrent as appropriate (340-954-45-1). The former recognition guidance (Sections 25 and part of 35) was superseded by ASU 2014-09, so contract cost questions now fall under ASC 340-40 and revenue under ASC 606.","key_points":["Scope follows the health care entity scope in Section 954-10-15 (340-954-15-1).","Other assets of health care entities may include prepaid expenses, deposits, and deferred expenses, and prepaid costs may include amounts paid to physicians for future services (340-954-05-2).","Deferred prepaid costs, including physician prepayments, shall be amortized over the period benefited (340-954-35-2).","Prepaid expenses, deposits, deferred expenses, and prepaid costs are classified as current or noncurrent as appropriate on a classified balance sheet (340-954-45-1).","All recognition guidance in Section 25 (340-954-25-1 through 25-3) and 340-954-35-1 were superseded by ASU 2014-09, shifting contract cost accounting to Subtopic 340-40."],"categories":["Subsequent measurement","Presentation","Industry-specific","Recognition"],"audience_level":"intermediate","student_note":"This is a short industry overlay: the only substantive rules left are amortize deferred prepaid costs over the period benefited and classify them current/noncurrent. 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