# ASC 450-954-35: Contingencies — Health Care Entities — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/450/954/#35-subsequent-measurement)

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## ASC 450-954-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/450/954/#35-subsequent-measurement)

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#### Medical Malpractice Claims

##### [450-954-35-1](https://asc.understandingaccounting.org/asc/450/954/#450-954-35-1)

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Estimated losses are reviewed and changed, if necessary, at each reporting date. The amounts of the changes are recognized currently as additional expense or as a reduction of expense.