{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/954/#50-disclosure","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":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Retrospectively Rated Premiums","paragraphs":[{"citation":"720-954-50-1","para":"50-1","html":"
A health care entity insured under a retrospectively rated policy whose ultimate premium is based primarily on the experience of a group of health care entities shall disclose both of the following:
a
It is insured under a retrospectively rated policy.
b
Premiums are accrued based on the ultimate cost of the experience to date of a group of entities.
","snippet":"A health care entity insured under a retrospectively rated policy whose ultimate premium is based primarily on the experience of a group of health care entities shall disclose both of the following:\n(a) It is insured und…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7e07eca128363916a18025e499f149a522fc787da4fae6fbd749e66ae3a4cc3","downloaded_from":"2026-09-10T01:12:51.764Z","last_downloaded_at":"2026-09-10T01:12:51.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478258","source_sha256":"ca061d2983fa348387d32ea4eaa7acb6df2376765b1baa2f5a0caf49d6802b13"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc9537dd6c6b3fa690f488d72d6cc8cd63f57e6ccf8e363599e3bc87d85a0e5c","downloaded_from":"2026-09-10T01:12:51.764Z","last_downloaded_at":"2026-09-10T01:12:51.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478258","source_sha256":"ca061d2983fa348387d32ea4eaa7acb6df2376765b1baa2f5a0caf49d6802b13"}},{"block":null,"heading":"Medical Malpractice Claims Insured by Captive Insurance Entities","paragraphs":[{"citation":"720-954-50-2","para":"50-2","html":"
The health care entity shall disclose both of the following:
a
It is insured under a retrospectively rated policy of a multiprovider captive insurance entity.
b
The premiums are accrued based on the captive insurance entity's experience to date.
","snippet":"The health care entity shall disclose both of the following:\n(a) It is insured under a retrospectively rated policy of a multiprovider captive insurance entity.\n(b) The premiums are accrued based on the captive insurance…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a95de6ff80c7891427208b6b6877342c227beed702aea5000fd68e623785928","downloaded_from":"2026-09-10T01:12:51.764Z","last_downloaded_at":"2026-09-10T01:12:51.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478258","source_sha256":"ca061d2983fa348387d32ea4eaa7acb6df2376765b1baa2f5a0caf49d6802b13"}},{"citation":"720-954-50-3","para":"50-3","html":"
A health care entity that is insured by a multiprovider captive insurance entity shall disclose in its financial statements:
a
That it is insured by such an entity
b
Its ownership percentage in the captive entity
c
The method of accounting for its investment in, and the operations of, the captive entity.
","snippet":"A health care entity that is insured by a multiprovider captive insurance entity shall disclose in its financial statements:\n(a) That it is insured by such an entity\n(b) Its ownership percentage in the captive entity\n(c)…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a25615ccc1db63b349d863ff11bd4b6ff390f109a0a0f7ffd9d1de1505846dff","downloaded_from":"2026-09-10T01:12:51.764Z","last_downloaded_at":"2026-09-10T01:12:51.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478258","source_sha256":"ca061d2983fa348387d32ea4eaa7acb6df2376765b1baa2f5a0caf49d6802b13"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74a24183de8d376c9733b4a7f24bcf54959cb178aa72b243d08e27232ba387ff","downloaded_from":"2026-09-10T01:12:51.764Z","last_downloaded_at":"2026-09-10T01:12:51.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478258","source_sha256":"ca061d2983fa348387d32ea4eaa7acb6df2376765b1baa2f5a0caf49d6802b13"}},{"block":null,"heading":"Prepaid Health Care Services—Stop-Loss Insurance","paragraphs":[{"citation":"720-954-50-4","para":"50-4","html":"
The nature, amounts, and effects of significant stop-loss insurance contracts shall be disclosed.
","snippet":"The nature, amounts, and effects of significant stop-loss insurance contracts shall be disclosed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cb620b2315c4d6595a1a14394ae5b0ba252fe2985b129558d0b390129d5c3da","downloaded_from":"2026-09-10T01:12:51.764Z","last_downloaded_at":"2026-09-10T01:12:51.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478258","source_sha256":"ca061d2983fa348387d32ea4eaa7acb6df2376765b1baa2f5a0caf49d6802b13"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d10f1c2aae2c3f8dfa22b8eceadc4280a2f2c5be989041803e6371b64df1ab8d","downloaded_from":"2026-09-10T01:12:51.764Z","last_downloaded_at":"2026-09-10T01:12:51.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478258","source_sha256":"ca061d2983fa348387d32ea4eaa7acb6df2376765b1baa2f5a0caf49d6802b13"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5aa319207987c895f335c738a5dfa904393d5c5e7a155e7553dc2e55de28e75","downloaded_from":"2026-09-10T01:12:51.764Z","last_downloaded_at":"2026-09-10T01:12:51.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478258","source_sha256":"ca061d2983fa348387d32ea4eaa7acb6df2376765b1baa2f5a0caf49d6802b13"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5aa319207987c895f335c738a5dfa904393d5c5e7a155e7553dc2e55de28e75","downloaded_from":"2026-09-10T01:12:51.764Z","last_downloaded_at":"2026-09-10T01:12:51.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478258","source_sha256":"ca061d2983fa348387d32ea4eaa7acb6df2376765b1baa2f5a0caf49d6802b13"}}