# ASC 605-954-35: Revenue Recognition — Health Care Entities — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/954/#35-subsequent-measurement)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:50:57.679Z to 2026-09-10T00:50:57.679Z

Record version: sha256:901bea4f2c8c59087b84c11834f18a41cd90bc2bf6d5a0fe538b4a1857c5fc4b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-954-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/605/954/#35-subsequent-measurement)

SEC content: no

##### [605-954-35-1](https://asc.understandingaccounting.org/asc/605/954/#605-954-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:50:57.679Z to 2026-09-10T00:50:57.679Z

Record version: sha256:59cace62cc884a20f75e2ead12b4a336432a31f283046b47a3ac1f93dd83ed46

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).