# ASC 805-954-45: Business Combinations — Health Care Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 805-954-45: 45 Other Presentation Matters

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##### [805-954-45-1](https://asc.understandingaccounting.org/asc/805/954/#805-954-45-1)

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If an [acquirer](https://asc.understandingaccounting.org/glossary/a/#acquirer "The entity that obtains control of the acquiree. However, in a business combination in which a variable interest entity (VIE) is acquired, the primary beneficiary of that entity always is the acquirer. (P) December 16, 2026; (N) December 16, 2026805-10-65-5The entity that obtains control of the acquiree.See paragraphs 805-10-25-4805-10-25-5 for guidance on determining the acquirer.") is a not-for-profit, business-oriented health care entity and a separate charge is recognized in accordance with paragraph [958-805-25-29](https://asc.understandingaccounting.org/asc/805/958/#805-958-25-29), it shall be presented within the [performance indicator](https://asc.understandingaccounting.org/glossary/p/#performance-indicator "A performance indicator reports results of operations. A performance indicator and the income from continuing operations reported by for-profit health care entities generally are consistent, except for transactions that clearly are not applicable to one kind of entity (for example, for-profit health care entities typically would not receive contributions, and not-for-profit health care entities would not award stock compensation). That is, a performance indicator is analogous to income from continuing operations of a for-profit entity.").

##### [805-954-45-2](https://asc.understandingaccounting.org/asc/805/954/#805-954-45-2)

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If an acquirer is a not-for-profit, business-oriented health care entity, whether the [inherent contribution](https://asc.understandingaccounting.org/glossary/i/#inherent-contribution "A contribution that results if an entity voluntarily transfers assets (or net assets) or performs services for another entity in exchange for either no assets or for assets of substantially lower value and unstated rights or privileges of a commensurate value are not involved.") received recognized in accordance with paragraph [958-805-25-31](https://asc.understandingaccounting.org/asc/805/958/#805-958-25-31) is presented within or outside of the performance indicator depends on whether the contribution is without donor restrictions or with donor restrictions. A contribution without donor restrictions shall be presented within the performance indicator. A contribution with donor restrictions shall be presented outside of the performance indicator.

##### [805-954-45-3](https://asc.understandingaccounting.org/asc/805/954/#805-954-45-3)

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In an acquisition achieved in stages (see paragraphs

[805-10-25-9 through 25-10](https://asc.understandingaccounting.org/asc/805/10/#805-10-25-9)

), an acquirer that is a not-for-profit, business-oriented health care entity shall include in its performance indicator the gain or loss resulting from remeasuring its previously held equity interest in the acquiree. In prior reporting periods, that acquirer may have recognized changes in the value of its equity interest in the acquiree outside the performance indicator (for example, because the investment was classified as other than trading). If so, the amount that was recognized outside the performance indicator shall be reclassified and included in the calculation of gain or loss on the previously held equity interest as of the acquisition date.