{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/460/954/#55-implementation-guidance-and-illustrations","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"460","topic_title":"Guarantees","subtopic":"460-954","subtopic_title":"Health Care Entities","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"460-954-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_27D407B5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See Topic <a altsource=\"GUID-B9BF8A6B-4655-41A8-BF76-5BEFB1B846A3.ditamap\" class=\"ditamap\">460</a> for guidance on minimum revenue guarantees, and see paragraph <a href=\"/asc/460/10/#460-10-55-11\" class=\"xref\">460-10-55-11</a> for an example of a minimum revenue guarantee granted to a nonemployee physician by a not-for-profit business-oriented health care entity that has recruited a physician to move to the entity's geographical area to establish a practice.</span></span></div></div>","snippet":"See Topic 460 for guidance on minimum revenue guarantees, and see paragraph 460-10-55-11 for an example of a minimum revenue guarantee granted to a nonemployee physician by a not-for-profit business-oriented health care …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb6e9ec6ccc175b325547f272ef41d46e376f061db3ac7e19175e9bd38422f19","downloaded_from":"2026-09-10T00:30:11.673Z","last_downloaded_at":"2026-09-10T00:30:11.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478454","source_sha256":"0cb4f073c650abf4fddb4e484f2c69a435e37080b7ad06dad462c319d75eecc7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26f391f70d6127c474e1ca6362330232ed88f141bba5014a800fa6ec6188ab81","downloaded_from":"2026-09-10T00:30:11.673Z","last_downloaded_at":"2026-09-10T00:30:11.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478454","source_sha256":"0cb4f073c650abf4fddb4e484f2c69a435e37080b7ad06dad462c319d75eecc7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88e2064d3e6f35d32b8447bcc62c48861d9b1873492a73868768b1efeb87f3f2","downloaded_from":"2026-09-10T00:30:11.673Z","last_downloaded_at":"2026-09-10T00:30:11.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478454","source_sha256":"0cb4f073c650abf4fddb4e484f2c69a435e37080b7ad06dad462c319d75eecc7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88e2064d3e6f35d32b8447bcc62c48861d9b1873492a73868768b1efeb87f3f2","downloaded_from":"2026-09-10T00:30:11.673Z","last_downloaded_at":"2026-09-10T00:30:11.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478454","source_sha256":"0cb4f073c650abf4fddb4e484f2c69a435e37080b7ad06dad462c319d75eecc7"}}