# ASC 605-954-50: Revenue Recognition — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/954/#50-disclosure)

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## ASC 605-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/605/954/#50-disclosure)

SEC content: no

##### [605-954-50-1](https://asc.understandingaccounting.org/asc/605/954/#605-954-50-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-954-50-2](https://asc.understandingaccounting.org/asc/605/954/#605-954-50-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

#### Charity Care

##### [605-954-50-3](https://asc.understandingaccounting.org/asc/605/954/#605-954-50-3)

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Management's policy for providing [charity care](https://asc.understandingaccounting.org/glossary/c/#charity-care "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."), 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 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.

##### [605-954-50-4](https://asc.understandingaccounting.org/asc/605/954/#605-954-50-4)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).