# ASC 430-954-50: Deferred Revenue — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/430/954/#50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:24:52.541Z to 2026-09-10T00:24:52.541Z

Record version: sha256:24c216f471f7d70d3927be9bc53b8debc5e161fff887b146fec73161781c5d33

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 430-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/430/954/#50-disclosure)

SEC content: no

##### [430-954-50-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:24:52.541Z to 2026-09-10T00:24:52.541Z

Record version: sha256:2f6a3b63107ff5c44734c3a86f646b7f3fb8f2838f8c928b6e11b2bfb43be74a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [430-954-50-2](https://asc.understandingaccounting.org/asc/430/954/#430-954-50-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:24:52.541Z to 2026-09-10T00:24:52.541Z

Record version: sha256:1a3bb6c35d58587ef7bc3496bf3d6c2f956a9bc2a207b74bf3a7cf69ced47669

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [430-954-50-3](https://asc.understandingaccounting.org/asc/430/954/#430-954-50-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:24:52.541Z to 2026-09-10T00:24:52.541Z

Record version: sha256:8fd28339110c98d0d00b26e24802af1c29ce59fd0314dac04fb359be656ef153

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [430-954-50-4](https://asc.understandingaccounting.org/asc/430/954/#430-954-50-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:24:52.541Z to 2026-09-10T00:24:52.541Z

Record version: sha256:9decc74900dc89bb5581fee09f70192ea1d06af8076db931007ceab01283ca1a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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