# ASC 720-954-00: Other Expenses — Health Care Entities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

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## ASC 720-954-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/720/954/#00-status)

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##### [720-954-00-1](https://asc.understandingaccounting.org/asc/720/954/#720-954-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6250540-165485"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><strong class="ph b">Prepaid Health Care Services</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/s/#stop-loss-insurance" class="term" title="A contract in which an entity agrees to indemnify providers for certain health care costs incurred by members."><span>Stop-Loss Insurance</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-06/" class="xref">Accounting Standards Update No. 2014-06</a></td><td class="entry">03/14/2014</td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/954/#720-954-05-3" class="xref">954-720-05-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-06/" class="xref">Accounting Standards Update No. 2014-06</a></td><td class="entry">03/14/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/954/#720-954-25-1" class="xref">954-720-25-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-24/" class="xref">Accounting Standards Update No. 2010-24</a></td><td class="entry">08/27/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/954/#720-954-25-5" class="xref">954-720-25-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-24/" class="xref">Accounting Standards Update No. 2010-24</a></td><td class="entry">08/27/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/954/#720-954-25-6" class="xref">954-720-25-6</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/954/#720-954-25-7" class="xref">954-720-25-7</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/954/#720-954-30-1" class="xref">954-720-30-1 through 30-3</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-24/" class="xref">Accounting Standards Update No. 2010-24</a></td><td class="entry">08/27/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/954/#720-954-35-3" class="xref">954-720-35-3</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-24/" class="xref">Accounting Standards Update No. 2010-24</a></td><td class="entry">08/27/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/954/#720-954-45-1" class="xref">954-720-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-06/" class="xref">Accounting Standards Update No. 2014-06</a></td><td class="entry">03/14/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/954/#720-954-50-1" class="xref">954-720-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/954/#720-954-50-4" class="xref">954-720-50-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-06/" class="xref">Accounting Standards Update No. 2014-06</a></td><td class="entry">03/14/2014</td></tr></tbody></table>