# ASC 460-954-05: Guarantees — Health Care Entities — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/460/954/#05-overview-and-background)

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## ASC 460-954-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/460/954/#05-overview-and-background)

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##### [460-954-05-1](https://asc.understandingaccounting.org/asc/460/954/#460-954-05-1)

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This Subtopic provides guidance on accounting for guarantees for health care entities within the scope of this Topic.