{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/954/#45-other-presentation-matters","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":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-954-45-1","para":"45-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:3b9263a719c10d2bf5185f4a3c034cc7e3fce5b2b83f5b84e0265ad42400082a","downloaded_from":"2026-09-10T00:51:01.156Z","last_downloaded_at":"2026-09-10T00:51:01.156Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477907","source_sha256":"e7b35456f24512b5f13e69279939f8345e04a4470ba010a7cee71b1d5d16f9f6"}},{"citation":"605-954-45-2","para":"45-2","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:1502698c2da7964bf7e645638047883f0abc3a42389be03aa4e5e136e2759e1d","downloaded_from":"2026-09-10T00:51:01.156Z","last_downloaded_at":"2026-09-10T00:51:01.156Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477907","source_sha256":"e7b35456f24512b5f13e69279939f8345e04a4470ba010a7cee71b1d5d16f9f6"}},{"citation":"605-954-45-3","para":"45-3","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:dc9ad6163e9f24ed55e76e63e0fbd097a9ee4f645948395610a853dd4624a59d","downloaded_from":"2026-09-10T00:51:01.156Z","last_downloaded_at":"2026-09-10T00:51:01.156Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477907","source_sha256":"e7b35456f24512b5f13e69279939f8345e04a4470ba010a7cee71b1d5d16f9f6"}},{"citation":"605-954-45-4","para":"45-4","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":"sha256:4de060183f2101e79fab70720f440896ebf369ce14dc3febb15f16495778e258","downloaded_from":"2026-09-10T00:51:01.156Z","last_downloaded_at":"2026-09-10T00:51:01.156Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477907","source_sha256":"e7b35456f24512b5f13e69279939f8345e04a4470ba010a7cee71b1d5d16f9f6"}},{"citation":"605-954-45-5","para":"45-5","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":"sha256:84f6391e0bf8ebf3f33d0527e4cc5c5943111450cb736c66d37d1ce3facbda5b","downloaded_from":"2026-09-10T00:51:01.156Z","last_downloaded_at":"2026-09-10T00:51:01.156Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477907","source_sha256":"e7b35456f24512b5f13e69279939f8345e04a4470ba010a7cee71b1d5d16f9f6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9877b559a75b5b7512591d2a42137f670701e9637c1d181c9d4576edc2429da","downloaded_from":"2026-09-10T00:51:01.156Z","last_downloaded_at":"2026-09-10T00:51:01.156Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477907","source_sha256":"e7b35456f24512b5f13e69279939f8345e04a4470ba010a7cee71b1d5d16f9f6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1308bf82ca7e281447b61ed89f406b0fb540e1016d77a169377ca2af76359c17","downloaded_from":"2026-09-10T00:51:01.156Z","last_downloaded_at":"2026-09-10T00:51:01.156Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477907","source_sha256":"e7b35456f24512b5f13e69279939f8345e04a4470ba010a7cee71b1d5d16f9f6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1308bf82ca7e281447b61ed89f406b0fb540e1016d77a169377ca2af76359c17","downloaded_from":"2026-09-10T00:51:01.156Z","last_downloaded_at":"2026-09-10T00:51:01.156Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477907","source_sha256":"e7b35456f24512b5f13e69279939f8345e04a4470ba010a7cee71b1d5d16f9f6"}}