# ASC 430-954-35: Deferred Revenue — Health Care Entities — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/430/954/#35-subsequent-measurement)

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## ASC 430-954-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/430/954/#35-subsequent-measurement)

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##### [430-954-35-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-35-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [430-954-35-2](https://asc.understandingaccounting.org/asc/430/954/#430-954-35-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [430-954-35-3](https://asc.understandingaccounting.org/asc/430/954/#430-954-35-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [430-954-35-4](https://asc.understandingaccounting.org/asc/430/954/#430-954-35-4)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [430-954-35-5](https://asc.understandingaccounting.org/asc/430/954/#430-954-35-5)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
