# ASC 360-954-05: Property, Plant, and Equipment — Health Care Entities — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/954/#05-overview-and-background)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:10:25.235Z to 2026-09-10T00:10:25.235Z

Record version: sha256:1dbe179893043cfa628ecd74c8a0728b0e1df147abc57c61835ff94a863129c0

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 360-954-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/360/954/#05-overview-and-background)

SEC content: no

##### [360-954-05-1](https://asc.understandingaccounting.org/asc/360/954/#360-954-05-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:10:25.235Z to 2026-09-10T00:10:25.235Z

Record version: sha256:af1eb1ad096f4e71b8c260b5532f63c0dbd8f32f2d6c93754fde64140165127c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic provides guidance on the presentation of property held for investment purposes for health care entities within the scope of this Topic.