# ASC 440-954-60: Commitments — Health Care Entities — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/440/954/#60-relationships)

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## ASC 440-954-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/440/954/#60-relationships)

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##### [440-954-60-1](https://asc.understandingaccounting.org/asc/440/954/#440-954-60-1)

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