{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/954/#35-subsequent-measurement","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":"605","topic_title":"Revenue Recognition","subtopic":"605-954","subtopic_title":"Health Care Entities","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-954-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59cace62cc884a20f75e2ead12b4a336432a31f283046b47a3ac1f93dd83ed46","downloaded_from":"2026-09-10T00:50:57.679Z","last_downloaded_at":"2026-09-10T00:50:57.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478179","source_sha256":"a1ddbc9db8ed1906e24ce67bb4cf4c38d11b62412e5342a3cfe9c65afbd27e44"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7e5726efa885bfa30823d04761f0efe0902da17fc7d0cd4ef1010ccfa996e2b","downloaded_from":"2026-09-10T00:50:57.679Z","last_downloaded_at":"2026-09-10T00:50:57.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478179","source_sha256":"a1ddbc9db8ed1906e24ce67bb4cf4c38d11b62412e5342a3cfe9c65afbd27e44"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:901bea4f2c8c59087b84c11834f18a41cd90bc2bf6d5a0fe538b4a1857c5fc4b","downloaded_from":"2026-09-10T00:50:57.679Z","last_downloaded_at":"2026-09-10T00:50:57.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478179","source_sha256":"a1ddbc9db8ed1906e24ce67bb4cf4c38d11b62412e5342a3cfe9c65afbd27e44"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:901bea4f2c8c59087b84c11834f18a41cd90bc2bf6d5a0fe538b4a1857c5fc4b","downloaded_from":"2026-09-10T00:50:57.679Z","last_downloaded_at":"2026-09-10T00:50:57.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478179","source_sha256":"a1ddbc9db8ed1906e24ce67bb4cf4c38d11b62412e5342a3cfe9c65afbd27e44"}}