# ASC 720-954-45: Other Expenses — Health Care Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/954/#45-other-presentation-matters)

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## ASC 720-954-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/720/954/#45-other-presentation-matters)

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#### Prepaid Health Care Services—Stop-Loss Insurance

##### [720-954-45-1](https://asc.understandingaccounting.org/asc/720/954/#720-954-45-1)

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[Stop-loss insurance](https://asc.understandingaccounting.org/glossary/s/#stop-loss-insurance "A contract in which an entity agrees to indemnify providers for certain health care costs incurred by members.") premiums shall be included in reported health care costs. Stop-loss insurance recoveries shall be reported as reductions of related health care costs.