# ASC 810-954-60: Consolidation — Health Care Entities — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/954/#60-relationships)

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## ASC 810-954-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/810/954/#60-relationships)

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#### Consolidations

##### [810-954-60-1](https://asc.understandingaccounting.org/asc/810/954/#810-954-60-1)

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For contractual arrangements between entities that are in business to practice and dispense medicine (physician practices) and entities that are in business to manage the operations of those physician practices (physician practice management entities), see the Consolidation of Entities Controlled by Contract Subsections of Subtopic 810-10.