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This Subtopic provides guidance on accounting for guarantees for health care entities within the scope of this Topic.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 954-10-15.
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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 entity that has recruited a physician to move to the entity's geographical area to establish a practice.
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