# ASC 605-954-65: Revenue Recognition — Health Care Entities — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/954/#65-transition-and-open-effective-date-information)

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## ASC 605-954-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/605/954/#65-transition-and-open-effective-date-information)

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##### [605-954-65-1](https://asc.understandingaccounting.org/asc/605/954/#605-954-65-1)

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Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-23, _Health Care Entities (Topic 954): Measuring Charity Care for Disclosure_.

##### [605-954-65-2](https://asc.understandingaccounting.org/asc/605/954/#605-954-65-2)

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Paragraph superseded on 06/17/2013 after the end of the transition period stated in Accounting Standards Update No. 2011-07, _Health Care Entities (Topic 954): Presentation and Disclosure of Patient Service Revenue, Provision for Bad Debts, and the Allowance for Doubtful Accounts for Certain Health Care Entities_.