# ASC 405-954-50: Liabilities — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/954/#50-disclosure)

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## ASC 405-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/405/954/#50-disclosure)

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##### [405-954-50-1](https://asc.understandingaccounting.org/asc/405/954/#405-954-50-1)

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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.

##### [405-954-50-2](https://asc.understandingaccounting.org/asc/405/954/#405-954-50-2)

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For providers of [prepaid health care services](https://asc.understandingaccounting.org/glossary/p/#prepaid-health-care-services "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."), 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.