{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/954/#50-disclosure","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":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-954-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2572C372-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">With regard to contractual adjustments and third-party settlements, identification and explanation of the estimated amounts that are payable by the entity shall be disclosed. </span></span></div></div>","snippet":"With regard to contractual adjustments and third-party settlements, identification and explanation of the estimated amounts that are payable by the entity shall be disclosed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:752acfbf0c2061fc537870fa4fc4419b77fd8d199339791f01d287dba67e702e","downloaded_from":"2026-09-10T00:19:36.311Z","last_downloaded_at":"2026-09-10T00:19:36.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479043","source_sha256":"18228a08056909057e2964ea788011d6f7b9ef35e875833591de3a08cff68f32"}},{"citation":"405-954-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2572C565-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For providers of <a href=\"/glossary/p/#prepaid-health-care-services\" class=\"term\" title=\"Any form of health care service provided to a member in exchange for a scheduled payment (or payments) established before care is provided, regardless of the level of service subsequently provided.\"><span>prepaid health care services</span></a>, the basis for accruing health care costs and significant business and contractual arrangements with hospitals, physicians, or other associated entities shall be disclosed in the notes to financial statements. </span></span></div></div>","snippet":"For providers of prepaid health care services, the basis for accruing health care costs and significant business and contractual arrangements with hospitals, physicians, or other associated entities shall be disclosed in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e08506054c912317a8cdfe1126f6577a8363aa2612c6de1d2a3e5286ac784232","downloaded_from":"2026-09-10T00:19:36.311Z","last_downloaded_at":"2026-09-10T00:19:36.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479043","source_sha256":"18228a08056909057e2964ea788011d6f7b9ef35e875833591de3a08cff68f32"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5a460a636dd2bfa9678998d19dcb70b71615c888aafe978588a29926e7bf82e","downloaded_from":"2026-09-10T00:19:36.311Z","last_downloaded_at":"2026-09-10T00:19:36.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479043","source_sha256":"18228a08056909057e2964ea788011d6f7b9ef35e875833591de3a08cff68f32"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db9d38e99f19db78db14e754622323da8eebbb861799f5cbdfa8cf2267e3f4ef","downloaded_from":"2026-09-10T00:19:36.311Z","last_downloaded_at":"2026-09-10T00:19:36.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479043","source_sha256":"18228a08056909057e2964ea788011d6f7b9ef35e875833591de3a08cff68f32"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db9d38e99f19db78db14e754622323da8eebbb861799f5cbdfa8cf2267e3f4ef","downloaded_from":"2026-09-10T00:19:36.311Z","last_downloaded_at":"2026-09-10T00:19:36.311Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479043","source_sha256":"18228a08056909057e2964ea788011d6f7b9ef35e875833591de3a08cff68f32"}}