# ASC 720-954-50: Other Expenses — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/720/954/#50-disclosure)

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## ASC 720-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/720/954/#50-disclosure)

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#### Retrospectively Rated Premiums

##### [720-954-50-1](https://asc.understandingaccounting.org/asc/720/954/#720-954-50-1)

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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:

1.  a
    
    It is insured under a retrospectively rated policy.
    
2.  b
    
    Premiums are accrued based on the ultimate cost of the experience to date of a group of entities.

#### Medical Malpractice Claims Insured by Captive Insurance Entities

##### [720-954-50-2](https://asc.understandingaccounting.org/asc/720/954/#720-954-50-2)

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The health care entity shall disclose both of the following:

1.  a
    
    It is insured under a retrospectively rated policy of a multiprovider captive insurance entity.
    
2.  b
    
    The premiums are accrued based on the captive insurance entity's experience to date.

##### [720-954-50-3](https://asc.understandingaccounting.org/asc/720/954/#720-954-50-3)

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A health care entity that is insured by a multiprovider captive insurance entity shall disclose in its financial statements:

1.  a
    
    That it is insured by such an entity
    
2.  b
    
    Its ownership percentage in the captive entity
    
3.  c
    
    The method of accounting for its investment in, and the operations of, the captive entity.

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

##### [720-954-50-4](https://asc.understandingaccounting.org/asc/720/954/#720-954-50-4)

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The nature, amounts, and effects of significant [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.") contracts shall be disclosed.