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Pending content is not necessarily effective.","topic":"815","topic_title":"Derivatives and Hedging","subtopic":"815-954","subtopic_title":"Health Care Entities","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"815-954-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-01767497-DC99-41A9-BBB5-8E9F5C2009B6.ditamap\" class=\"ditamap\">954-10-15</a>, with specific entity qualifications noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 954-10-15, with specific entity qualifications noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9143c62ab2f0580efb9b19c5324517172b157352268e6b3079cccd6f1b64f0d","downloaded_from":"2026-09-10T01:40:53.157Z","last_downloaded_at":"2026-09-10T01:40:53.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478410","source_sha256":"ffd251e5b0f8daa1f6b2390d8fc3883e15efbd62d80798a505cc8ffe10256a6a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c30705af90d33c0d715514945e54fa9b2676837dc72ea67e5e5d8543ba1f8917","downloaded_from":"2026-09-10T01:40:53.157Z","last_downloaded_at":"2026-09-10T01:40:53.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478410","source_sha256":"ffd251e5b0f8daa1f6b2390d8fc3883e15efbd62d80798a505cc8ffe10256a6a"}},{"block":null,"heading":"Entity","paragraphs":[{"citation":"815-954-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2B218C1C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance in this Subtopic applies only to not-for-profit, business-oriented health care entities. </span></span></div></div>","snippet":"The guidance in this Subtopic applies only to not-for-profit, business-oriented health care entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:639a55ab1fc5ce874a9c57b5c6c5e9db165a41b3bda771ca8a1c8073e008c9d2","downloaded_from":"2026-09-10T01:40:53.157Z","last_downloaded_at":"2026-09-10T01:40:53.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478410","source_sha256":"ffd251e5b0f8daa1f6b2390d8fc3883e15efbd62d80798a505cc8ffe10256a6a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c57fd36d12395b1ea8892692d00f853be014768794ddaecd2f527fee74988ed9","downloaded_from":"2026-09-10T01:40:53.157Z","last_downloaded_at":"2026-09-10T01:40:53.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478410","source_sha256":"ffd251e5b0f8daa1f6b2390d8fc3883e15efbd62d80798a505cc8ffe10256a6a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e34c38438c362e37141115ccbb34343584b64edfcc675144d6eeb3df051d952a","downloaded_from":"2026-09-10T01:40:53.157Z","last_downloaded_at":"2026-09-10T01:40:53.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478410","source_sha256":"ffd251e5b0f8daa1f6b2390d8fc3883e15efbd62d80798a505cc8ffe10256a6a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e34c38438c362e37141115ccbb34343584b64edfcc675144d6eeb3df051d952a","downloaded_from":"2026-09-10T01:40:53.157Z","last_downloaded_at":"2026-09-10T01:40:53.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478410","source_sha256":"ffd251e5b0f8daa1f6b2390d8fc3883e15efbd62d80798a505cc8ffe10256a6a"}}