# ASC 815-954-45: Derivatives and Hedging — Health Care Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

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## ASC 815-954-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/815/954/#45-other-presentation-matters)

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##### [815-954-45-1](https://asc.understandingaccounting.org/asc/815/954/#815-954-45-1)

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The absence of a requirement to report a separate component of equity in the balance sheet of a not-for-profit, business-oriented health care entity shall not preclude those entities from using comprehensive income reporting for qualifying gains and losses on cash flow and fair value hedges. For a fair value hedge, amounts may be recorded in other comprehensive income if amounts are excluded from the assessment of effectiveness and are recognized in earnings through an amortization approach in accordance with paragraph [815-20-25-83A](https://asc.understandingaccounting.org/asc/815/20/#815-20-25-83A). Although accumulated other comprehensive income will inherently be carried forward in a not-for-profit health care entity's net assets, there is no compelling need for it to be reported separately in the balance sheet.