# ASC 460-954-55: Guarantees — Health Care Entities — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

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## ASC 460-954-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/460/954/#55-implementation-guidance-and-illustrations)

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#### Implementation Guidance

##### [460-954-55-1](https://asc.understandingaccounting.org/asc/460/954/#460-954-55-1)

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See Topic 460 for guidance on minimum revenue guarantees, and see paragraph [460-10-55-11](https://asc.understandingaccounting.org/asc/460/10/#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 entity that has recruited a physician to move to the entity's geographical area to establish a practice.