{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/954/#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":"720","topic_title":"Other Expenses","subtopic":"720-954","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":"Prepaid Health Care Services—Stop-Loss Insurance","paragraphs":[{"citation":"720-954-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_29BC1144-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/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> premiums shall be included in reported health care costs. </span></span><span class=\"sfragment\" id=\"sfr_29BC12D7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Stop-loss insurance recoveries shall be reported as reductions of related health care costs. </span></span></div></div>","snippet":"Stop-loss insurance premiums shall be included in reported health care costs. Stop-loss insurance recoveries shall be reported as reductions of related health care costs.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4222f971e2b123fcb2c9271cd24b25db98ffea15ee0ee6178a02c7d0c15606cc","downloaded_from":"2026-09-10T01:12:50.085Z","last_downloaded_at":"2026-09-10T01:12:50.085Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478461","source_sha256":"1c3317d1ce9f6b0d1b7df9cadafc91a3e99ff84f41c0fb78e5fcc380606b3b80"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df30d5418359e710369989f694ec3987117414c45ba0219d78ddc44d4a16d63b","downloaded_from":"2026-09-10T01:12:50.085Z","last_downloaded_at":"2026-09-10T01:12:50.085Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478461","source_sha256":"1c3317d1ce9f6b0d1b7df9cadafc91a3e99ff84f41c0fb78e5fcc380606b3b80"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c214e19a7958d2de55c7c0a65f4d3a0bebfd3100ca663d92436dcd30b9d415a","downloaded_from":"2026-09-10T01:12:50.085Z","last_downloaded_at":"2026-09-10T01:12:50.085Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478461","source_sha256":"1c3317d1ce9f6b0d1b7df9cadafc91a3e99ff84f41c0fb78e5fcc380606b3b80"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c214e19a7958d2de55c7c0a65f4d3a0bebfd3100ca663d92436dcd30b9d415a","downloaded_from":"2026-09-10T01:12:50.085Z","last_downloaded_at":"2026-09-10T01:12:50.085Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478461","source_sha256":"1c3317d1ce9f6b0d1b7df9cadafc91a3e99ff84f41c0fb78e5fcc380606b3b80"}}