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id=\"sfr_2518AB58-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Property held for investment purposes shall be presented as part of investments. </span></span></div></div>","snippet":"Property held for investment purposes shall be presented as part of investments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51e4bae824df5a07c84dbb4cac755d2d0e4dc869ca86f5fb9ae56544e23984d0","downloaded_from":"2026-09-10T00:10:29.992Z","last_downloaded_at":"2026-09-10T00:10:29.992Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Its single substantive rule is that such property is reported as part of investments (360-954-45-1), not within operating property, plant, and equipment. Its scope follows the health care entities Overall Subtopic scope in Section 954-10-15.","key_points":["The Subtopic provides guidance on presentation of property held for investment purposes by health care entities (360-954-05-1).","Scope is the same as the health care entities Overall Subtopic, Section 954-10-15 (360-954-15-1).","Property held for investment purposes shall be presented as part of investments (360-954-45-1).","By implication, only property used in operations remains classified within property, plant, and equipment on the health care entity's balance sheet."],"categories":["Presentation","Industry-specific","Inventory and PP&E","Financial statement presentation"],"audience_level":"intermediate","student_note":"A short but testable classification rule: for health care entities, investment property is reported in the investments caption, not in PP&E. The common mistake is assuming all real estate a hospital or health system owns belongs in property, plant, and equipment — purpose of holding, not asset type, drives the presentation.","related_topics":["954-10","954-360","360-10","954-210","954-320"],"key_concepts":["property held for investment","balance sheet classification","health care entities","property, plant, and equipment","investments presentation","industry-specific guidance"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93fff4415542488fd51259bc9b307182dab12324ffc16a1571251aa68a0696b8","downloaded_from":"2026-09-10T00:10:25.235Z","last_downloaded_at":"2026-09-10T00:10:29.992Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"325-954","title":"Health Care 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