# ASC 605-954-40: Revenue Recognition — Health Care Entities — 40 Derecognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/954/#40-derecognition)

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## ASC 605-954-40: 40 Derecognition

[Read section](https://asc.understandingaccounting.org/asc/605/954/#40-derecognition)

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##### [605-954-40-1](https://asc.understandingaccounting.org/asc/605/954/#605-954-40-1)

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[Section not used](https://asc.understandingaccounting.org/updates/page-1833002/).