{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/954/#50-disclosure","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":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-954-50-1","para":"50-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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:f1b1ef71d8e43010659a350f892c772cd1bdab389bfa7ee10b4bc6d2f6ab1a16","downloaded_from":"2026-09-10T00:51:04.070Z","last_downloaded_at":"2026-09-10T00:51:04.070Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477778","source_sha256":"94a01de7f9710a0c228dfd1655f37d003633afcf7f42f5faf850edb8256e11b1"}},{"citation":"605-954-50-2","para":"50-2","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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:ad6b018936310e00ee2607d9c2adb7a1a166c28011f98301bfaf6886f5395411","downloaded_from":"2026-09-10T00:51:04.070Z","last_downloaded_at":"2026-09-10T00:51:04.070Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477778","source_sha256":"94a01de7f9710a0c228dfd1655f37d003633afcf7f42f5faf850edb8256e11b1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27e867abf5010a83913632078d54aeff66e1ca8039c6cd19968b5bbf049af9a4","downloaded_from":"2026-09-10T00:51:04.070Z","last_downloaded_at":"2026-09-10T00:51:04.070Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477778","source_sha256":"94a01de7f9710a0c228dfd1655f37d003633afcf7f42f5faf850edb8256e11b1"}},{"block":null,"heading":"Charity Care","paragraphs":[{"citation":"605-954-50-3","para":"50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2909E2FF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Management's policy for providing <a href=\"/glossary/c/#charity-care\" class=\"term\" title=\"Charity care represents health care services that are provided but are never expected to result in cash flows. Charity care is provided to a patient with demonstrated inability to pay. Each entity establishes its own criteria for charity care consistent with its mission statement and financial ability.\"><span>charity care</span></a>, as well as the level of charity care provided, shall be disclosed in the financial statements. </span></span><span class=\"sfragment\" id=\"sfr_2909E4B7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Such disclosure shall be measured based on the provider's </span></span><span class=\"sfragment\" id=\"sfr_2909E5F1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">direct and indirect costs of providing charity care services. If costs cannot be specifically attributed to services provided to charity care patients (for example, based on a cost accounting system), management may estimate the costs of those services using reasonable techniques. For example, one such estimation technique might involve calculating a ratio of cost to gross charges, and then multiplying that ratio by the gross uncompensated charges associated with providing care to charity patients. Other reasonable techniques also are permitted. The method used to identify or estimate such costs shall be disclosed. Funds received to offset or subsidize charity services provided, for example, from gifts or grants restricted for charity care or from an uncompensated care fund, also shall be separately disclosed.</span></span></div></div>","snippet":"Management's policy for providing charity care, as well as the level of charity care provided, shall be disclosed in the financial statements. Such disclosure shall be measured based on the provider's direct and indirect…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d1bf9bd511b6fb17e1ca6d285d534439d63c45f909dfc27d969b8fcb092aea1","downloaded_from":"2026-09-10T00:51:04.070Z","last_downloaded_at":"2026-09-10T00:51:04.070Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477778","source_sha256":"94a01de7f9710a0c228dfd1655f37d003633afcf7f42f5faf850edb8256e11b1"}},{"citation":"605-954-50-4","para":"50-4","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:fafa7aaf2171217c2bcfe0128d2a371fc6ada5ed65673b3f98a1091356c49ab3","downloaded_from":"2026-09-10T00:51:04.070Z","last_downloaded_at":"2026-09-10T00:51:04.070Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477778","source_sha256":"94a01de7f9710a0c228dfd1655f37d003633afcf7f42f5faf850edb8256e11b1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73a9e5a57e6a024f4b6f21cc5dd69e6105e100e17515aeb220a7fc6335e613d0","downloaded_from":"2026-09-10T00:51:04.070Z","last_downloaded_at":"2026-09-10T00:51:04.070Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477778","source_sha256":"94a01de7f9710a0c228dfd1655f37d003633afcf7f42f5faf850edb8256e11b1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92ed2124585147d46565de2ee8977081bbafded370e773487619da1eb6e45393","downloaded_from":"2026-09-10T00:51:04.070Z","last_downloaded_at":"2026-09-10T00:51:04.070Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477778","source_sha256":"94a01de7f9710a0c228dfd1655f37d003633afcf7f42f5faf850edb8256e11b1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92ed2124585147d46565de2ee8977081bbafded370e773487619da1eb6e45393","downloaded_from":"2026-09-10T00:51:04.070Z","last_downloaded_at":"2026-09-10T00:51:04.070Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477778","source_sha256":"94a01de7f9710a0c228dfd1655f37d003633afcf7f42f5faf850edb8256e11b1"}}