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Pending content is not necessarily effective.","topic":"825","topic_title":"Financial Instruments","subtopic":"825-954","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":"825-954-15-1","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:ebfa0d1100182e0ccf5b71cfd5381e8b09b0cc787a644f920cd1feff759c2482","downloaded_from":"2026-09-10T01:46:01.626Z","last_downloaded_at":"2026-09-10T01:46:01.626Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478154","source_sha256":"6d5f81c51b97eceda744a049c6622d1faa51c86911d39e67d4eecd18d0e50a57"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9154c727091affd1cf489ffb8b75f9d1f90446855dcf818aacbd5dc9ea5007ca","downloaded_from":"2026-09-10T01:46:01.626Z","last_downloaded_at":"2026-09-10T01:46:01.626Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478154","source_sha256":"6d5f81c51b97eceda744a049c6622d1faa51c86911d39e67d4eecd18d0e50a57"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"825-954-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies only to not-for-profit, business-oriented health care entities.</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":"sha256:7d3eb9c0b09e4f99c1a448600e82a2d63fa090cf3745c911385cc98f10589ae1","downloaded_from":"2026-09-10T01:46:01.626Z","last_downloaded_at":"2026-09-10T01:46:01.626Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478154","source_sha256":"6d5f81c51b97eceda744a049c6622d1faa51c86911d39e67d4eecd18d0e50a57"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17a9edef934a6b83e0dde122054ff314d051ad503e299b000128a80cea424370","downloaded_from":"2026-09-10T01:46:01.626Z","last_downloaded_at":"2026-09-10T01:46:01.626Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478154","source_sha256":"6d5f81c51b97eceda744a049c6622d1faa51c86911d39e67d4eecd18d0e50a57"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2d0f92f5793d626f06193a77a8623e02265f996c528d6940b8aca4c65c4c6a7","downloaded_from":"2026-09-10T01:46:01.626Z","last_downloaded_at":"2026-09-10T01:46:01.626Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478154","source_sha256":"6d5f81c51b97eceda744a049c6622d1faa51c86911d39e67d4eecd18d0e50a57"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2d0f92f5793d626f06193a77a8623e02265f996c528d6940b8aca4c65c4c6a7","downloaded_from":"2026-09-10T01:46:01.626Z","last_downloaded_at":"2026-09-10T01:46:01.626Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478154","source_sha256":"6d5f81c51b97eceda744a049c6622d1faa51c86911d39e67d4eecd18d0e50a57"}}