{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/954/#05-overview-and-background","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"405","topic_title":"Liabilities","subtopic":"405-954","subtopic_title":"Health Care Entities","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-954-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on liabilities for health care entities within the scope of this Topic.</div></div>","snippet":"This Subtopic provides guidance on liabilities for health care entities within the scope of this Topic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:333e2e320f546f5697c1f8c44052120c18148223cc3bf93f2e92ff1c3243391d","downloaded_from":"2026-09-10T00:19:24.097Z","last_downloaded_at":"2026-09-10T00:19:24.097Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477243","source_sha256":"b458d2424d6caf6b391396d52c6220d8cd3690bbf6985804695d4edb45ce8047"}},{"citation":"405-954-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_252B2003-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Contracts between a health care provider and a payor based on anything other than full charges require the provider to accept some financial risk. The nature and degree of risk for the provider varies depending on the contract terms (for example, the definition of the unit of service or the basis for payment). </span></span></div></div>","snippet":"Contracts between a health care provider and a payor based on anything other than full charges require the provider to accept some financial risk. The nature and degree of risk for the provider varies depending on the co…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd7195dbf3446a9c056ee749171e9bd6a676c5356a323aa7fb2a14677a5e176b","downloaded_from":"2026-09-10T00:19:24.097Z","last_downloaded_at":"2026-09-10T00:19:24.097Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477243","source_sha256":"b458d2424d6caf6b391396d52c6220d8cd3690bbf6985804695d4edb45ce8047"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c1741ef274205f3fe7610a9b4173b4801a89c64751c5425c5cc6d910340844a","downloaded_from":"2026-09-10T00:19:24.097Z","last_downloaded_at":"2026-09-10T00:19:24.097Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477243","source_sha256":"b458d2424d6caf6b391396d52c6220d8cd3690bbf6985804695d4edb45ce8047"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08abd8fe20928c6fc2ee4ff819f0abe6de6f3370e7680aea96504c439ce69e42","downloaded_from":"2026-09-10T00:19:24.097Z","last_downloaded_at":"2026-09-10T00:19:24.097Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477243","source_sha256":"b458d2424d6caf6b391396d52c6220d8cd3690bbf6985804695d4edb45ce8047"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08abd8fe20928c6fc2ee4ff819f0abe6de6f3370e7680aea96504c439ce69e42","downloaded_from":"2026-09-10T00:19:24.097Z","last_downloaded_at":"2026-09-10T00:19:24.097Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477243","source_sha256":"b458d2424d6caf6b391396d52c6220d8cd3690bbf6985804695d4edb45ce8047"}}