# ASC 430-954: Deferred Revenue — Health Care Entities Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/430/954/) 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): 2026-09-10T00:24:26.950Z to 2026-09-10T00:25:00.362Z Record version: sha256:9984cfe2cf8d6ee31f8d7a0a2511910de7fd6cb7b850832a2820b823beedf96d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954: Deferred Revenue — Health Care Entities ### Machine-generated study aids ```json { "summary": "ASC 430-954 formerly provided the deferred revenue guidance for health care entities, principally continuing care retirement communities (CCRCs) accounting for nonrefundable advance (entrance) fees and refundable advance fees. Every paragraph in the subtopic has been superseded by ASU 2014-09 (Revenue from Contracts with Customers), and the transition paragraph 430-954-65-1 was superseded on 06/26/2015 following ASU 2012-01. The subtopic therefore contains no operative guidance; deferred revenue for health care entities is now addressed under ASC 606 and ASC 954-405/954-606.", "key_points": [ "All recognition, measurement, derecognition, presentation, and disclosure paragraphs (430-954-05-1 through 430-954-55-3) are marked 'Paragraph superseded by Accounting Standards Update No. 2014-09.'", "The transition and effective date paragraph 430-954-65-1 was superseded on 06/26/2015 after the end of the transition period stated in ASU 2012-01, Health Care Entities (Topic 954): Continuing Care Retirement Communities—Refundable Advance Fees.", "Because no operative text remains, an entity may not cite ASC 430-954 as authoritative support for deferring health care revenue.", "Advance fees and other amounts collected before services are rendered by health care entities are now evaluated as contract liabilities under ASC 606 (see 606-10-45-2) and the related health care industry guidance in ASC 954-606.", "Obligations to provide future services and use of facilities by continuing care retirement communities remain addressed in Topic 954 (see 954-440), not in this subtopic." ], "categories": [ "Revenue", "Industry-specific", "Transition and effective dates", "Recognition" ], "audience_level": "intermediate", "student_note": "This subtopic is a shell: everything in it was wiped out by ASU 2014-09, so the exam point is knowing that health care advance fees are now contract liabilities under ASC 606, not legacy deferred revenue. The common mistake is citing pre-2014 CCRC entrance-fee deferral rules from this subtopic as if they were still authoritative.", "related_topics": [ "606", "954", "954-606", "954-440", "954-405", "430" ], "key_concepts": [ "deferred revenue", "superseded guidance", "continuing care retirement community", "nonrefundable advance fees", "refundable advance fees", "contract liability", "health care entities", "revenue recognition transition" ] } ``` Source downloaded (UTC): 2026-09-10T00:24:26.950Z to 2026-09-10T00:24:26.950Z Record version: sha256:cc9dd0657eede16f7c8aafcc28b74fb8084e4063523f6055031154a823d40e0c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/430/954/#00-status) SEC content: no ##### [430-954-00-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:26.950Z to 2026-09-10T00:24:26.950Z Record version: sha256:f841d3698ec976291baf1cee65592e6b081ad17b8e5cf08799e12e07317df279 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Conduit Debt SecurityAddedMaintenance Update 2014-20 (PDF)09/29/2014
Nonpublic Entity (1st Def.)AmendedMaintenance Update 2014-20 (PDF)09/29/2014
Nonpublic EntitySupersededAccounting Standards Update No. 2014-0905/28/2014
954-430-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
954-430-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
954-430-25-1 through 25-1BSupersededAccounting Standards Update No. 2014-0905/28/2014
954-430-25-1AmendedAccounting Standards Update No. 2012-0107/24/2012
954-430-25-1AAddedAccounting Standards Update No. 2012-0107/24/2012
954-430-25-1BAddedAccounting Standards Update No. 2012-0107/24/2012
954-430-30-1SupersededAccounting Standards Update No. 2014-0905/28/2014
954-430-35-1 through 35-5
SupersededAccounting Standards Update No. 2014-0905/28/2014
954-430-35-4AmendedAccounting Standards Update No. 2012-0107/24/2012
954-430-40-1SupersededAccounting Standards Update No. 2014-0905/28/2014
954-430-45-1SupersededAccounting Standards Update No. 2014-0905/28/2014
954-430-45-1AddedAccounting Standards Update No. 2012-0410/01/2012
954-430-50-1 through 50-4
SupersededAccounting Standards Update No. 2014-0905/28/2014
954-430-50-2AmendedAccounting Standards Update No. 2012-0410/01/2012
954-430-55-1 through 55-3
SupersededAccounting Standards Update No. 2014-0905/28/2014
954-430-65-1AddedAccounting Standards Update No. 2012-0107/24/2012
Source downloaded (UTC): 2026-09-10T00:24:30.036Z to 2026-09-10T00:24:30.036Z Record version: sha256:5da9cab689be410d926e177038508fb478e57306df51ef437fb57b4fd7b79d04 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/430/954/#05-overview-and-background) SEC content: no ##### [430-954-05-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:30.036Z to 2026-09-10T00:24:30.036Z Record version: sha256:b9c20b74d4b9959929834a5e21f5fe58e01c1fcf8ac56970c9db509d70d0ac58 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/). Source downloaded (UTC): 2026-09-10T00:24:32.882Z to 2026-09-10T00:24:32.882Z Record version: sha256:153a63ec5083e563eb7dcd5a7b887d8b85bf1f6b201569d87cdb9692a0966489 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/430/954/#15-scope-and-scope-exceptions) SEC content: no ##### [430-954-15-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:32.882Z to 2026-09-10T00:24:32.882Z Record version: sha256:4a2575dbf4f711592e411370091fd2a1a5d05f1526b4226bb8cf4ed05d46a23f 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/). Source downloaded (UTC): 2026-09-10T00:24:38.898Z to 2026-09-10T00:24:38.898Z Record version: sha256:d7b6cb1aa5f290b269108044874d2930fa973ab117aaccef6b3b7d328d92f415 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/430/954/#25-recognition) SEC content: no ##### [430-954-25-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:38.898Z to 2026-09-10T00:24:38.898Z Record version: sha256:1ac32afcb6446d8003f8694280c338b213bf122317609a869173a2e6b7e53f94 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/). ##### [430-954-25-1A](https://asc.understandingaccounting.org/asc/430/954/#430-954-25-1A) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:38.898Z to 2026-09-10T00:24:38.898Z Record version: sha256:858a2da73fcd618f4464db38cbbd1d8cd7350f8f4fadf5ab6d69f8763a8ebf01 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/). ##### [430-954-25-1B](https://asc.understandingaccounting.org/asc/430/954/#430-954-25-1B) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:38.898Z to 2026-09-10T00:24:38.898Z Record version: sha256:8e25a119053c56a143540e14fc8e03f88abaea9c7356ddbb8518c9686a31cf3d 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/). Source downloaded (UTC): 2026-09-10T00:24:41.298Z to 2026-09-10T00:24:41.298Z Record version: sha256:01c49f6b0b093178b38f58dece4d29afaf7f77984aa3be69006eb5c5261a71be Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/430/954/#30-initial-measurement) SEC content: no ##### [430-954-30-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:41.298Z to 2026-09-10T00:24:41.298Z Record version: sha256:4194fbe764df9b442e0a52a01528f11742da259d9d0359678b47cae8a4200971 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/). Source downloaded (UTC): 2026-09-10T00:24:42.925Z to 2026-09-10T00:24:42.925Z Record version: sha256:b871a553732d6aae54f43c9a49a80196cba2f37128d7f106ab9c6b10ddda8ac3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/430/954/#35-subsequent-measurement) SEC content: no ##### [430-954-35-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:42.925Z to 2026-09-10T00:24:42.925Z Record version: sha256:2cf29e2ed3f67ba4b5341f6f006909e6d7557c6cabe7ddabbb999d3a71372fa7 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/). ##### [430-954-35-2](https://asc.understandingaccounting.org/asc/430/954/#430-954-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:42.925Z to 2026-09-10T00:24:42.925Z Record version: sha256:ee23df1d1ffdf3d893ddd7f5c051c527dea78143741559ec402e59379e251251 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/). ##### [430-954-35-3](https://asc.understandingaccounting.org/asc/430/954/#430-954-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:42.925Z to 2026-09-10T00:24:42.925Z Record version: sha256:ac85dcc109f268c53fa088e10b7ffa59744d043a55901f226329fea3e1ea93ef 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/). ##### [430-954-35-4](https://asc.understandingaccounting.org/asc/430/954/#430-954-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:42.925Z to 2026-09-10T00:24:42.925Z Record version: sha256:8b05f7338e274dd5e4bd8e9a4fac7cdb331812a2994742175b46321d1084fa7c 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/). ##### [430-954-35-5](https://asc.understandingaccounting.org/asc/430/954/#430-954-35-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:42.925Z to 2026-09-10T00:24:42.925Z Record version: sha256:3d4f9f378b4247d9f05fe4b6ab0f44dc66420dfd18b5d8e8cce5358681856b3b 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/). Source downloaded (UTC): 2026-09-10T00:24:46.150Z to 2026-09-10T00:24:46.150Z Record version: sha256:48ad9777398ddaa4a9109a95079276a8d74d940853b8f5401252e81abdaeb6d3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/430/954/#40-derecognition) SEC content: no ##### [430-954-40-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-40-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:46.150Z to 2026-09-10T00:24:46.150Z Record version: sha256:e39c6577040d1c7ad9f0f6c8eafd4033fbe0975914d1adba0d44453fb9d2e8e4 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/). Source downloaded (UTC): 2026-09-10T00:24:49.280Z to 2026-09-10T00:24:49.280Z Record version: sha256:d87598883a33dd56d1f9636fda2952b01aeb60b875e4b880ce4f820475a03496 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/430/954/#45-other-presentation-matters) SEC content: no ##### [430-954-45-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:49.280Z to 2026-09-10T00:24:49.280Z Record version: sha256:f801161db63e88906c135f38c7c0e536b04f18b78cb6e78458551ee8254922cb 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/). 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/). Source downloaded (UTC): 2026-09-10T00:24:56.259Z to 2026-09-10T00:24:56.259Z Record version: sha256:f237bef6244c267beaec3eac46426e5281a5f83d9b0c2f8ce9d5d18dd42c2d35 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/430/954/#55-implementation-guidance-and-illustrations) SEC content: no ##### [430-954-55-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:56.259Z to 2026-09-10T00:24:56.259Z Record version: sha256:2611e6ef75cdf7868b96a79c6e92c59b19d856c69e758781a6d48320eb033902 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/). ##### [430-954-55-2](https://asc.understandingaccounting.org/asc/430/954/#430-954-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:56.259Z to 2026-09-10T00:24:56.259Z Record version: sha256:db5318104a94d2b7b2da93540c50f160dad1acbaa627858149169f8840af1915 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/). ##### [430-954-55-3](https://asc.understandingaccounting.org/asc/430/954/#430-954-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:24:56.259Z to 2026-09-10T00:24:56.259Z Record version: sha256:7185421ae68c64e60c48deb1523f94cc96c9598581621efef9ea2030d14213d4 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/). Source downloaded (UTC): 2026-09-10T00:25:00.362Z to 2026-09-10T00:25:00.362Z Record version: sha256:acb25e0385626e821723eafd3e1f62106272b5290bb329651cf4e26f98bb86f0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-954-65: 65 Transition and Open Effective Date Information [Read section](https://asc.understandingaccounting.org/asc/430/954/#65-transition-and-open-effective-date-information) SEC content: no ##### [430-954-65-1](https://asc.understandingaccounting.org/asc/430/954/#430-954-65-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:25:00.362Z to 2026-09-10T00:25:00.362Z Record version: sha256:f561116bb1ad4de2aca88269853aeb5e59fd7ef5b91f9bc968ddb3732b4caca8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2012-01, _Health Care Entities (Topic 954): Continuing Care Retirement Communities—Refundable Advance Fees_.