{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/954/10/#15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"954","topic_title":"Health Care Entities","subtopic":"954-10","subtopic_title":"Overall","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":"954-10-15-1","para":"15-1","html":"
The Subtopics within the Health Care Entities Topic only provide incremental industry-specific guidance for the entities defined in the Scope Section or as further defined in the individual Health Care Entities Subtopics. Entities within the scope of this Topic shall also comply with the applicable guidance not included in this Topic.
","snippet":"The Subtopics within the Health Care Entities Topic only provide incremental industry-specific guidance for the entities defined in the Scope Section or as further defined in the individual Health Care Entities Subtopics…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30399ec797e4f133098231674cb739fde7d14932d05ba6bb4ba7142d93f3a7a2","downloaded_from":"2026-09-10T02:21:02.824Z","last_downloaded_at":"2026-09-10T02:21:02.824Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481006","source_sha256":"d764f7f9aaad4f0a390652afd942f8166390c8c65901409bf9a8aa08866d8fbe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e65a2bdf40f7cef93a5e913699ea57db25e1da7996a1c48a58a31407c3ca8196","downloaded_from":"2026-09-10T02:21:02.824Z","last_downloaded_at":"2026-09-10T02:21:02.824Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481006","source_sha256":"d764f7f9aaad4f0a390652afd942f8166390c8c65901409bf9a8aa08866d8fbe"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"954-10-15-1A","para":"15-1A","html":"
The Health Care Entities Topic applies to health care entities, which are the following types of entities:
  1. a
    Entities whose principal operations consist of providing or agreeing to provide health care services and that derive all or almost all of their revenues from the sale of goods or services
  2. b
    Entities whose primary activities are the planning, organization, and oversight of such entities, such as parent or holding companies of health care providers.
","snippet":"The Health Care Entities Topic applies to health care entities, which are the following types of entities:\n(a) Entities whose principal operations consist of providing or agreeing to provide health care services and that…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3594b94ec899696b56f5868e3c497f72272034ae62f89ec058b999b9e27ebca5","downloaded_from":"2026-09-10T02:21:02.824Z","last_downloaded_at":"2026-09-10T02:21:02.824Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481006","source_sha256":"d764f7f9aaad4f0a390652afd942f8166390c8c65901409bf9a8aa08866d8fbe"}},{"citation":"954-10-15-1B","para":"15-1B","html":"
The Health Care Entities Topic applies to the following types of health care entities:
  1. a
    Clinics, medical group practices, individual practice associations, individual practitioners, emergency care facilities, laboratories, surgery centers, and other ambulatory care entities
  2. b
    Continuing care retirement communities
  3. c
    Health maintenance organizations and similar prepaid health care plans
  4. d
    Home health agencies
  5. e
    Hospitals
  6. f
    Nursing homes that provide skilled, intermediate, and less intensive levels of health care
  7. g
    Drug and alcohol rehabilitation centers and other rehabilitation facilities
  8. h
    Integrated delivery systems that include one or more of the above types of entities.
","snippet":"The Health Care Entities Topic applies to the following types of health care entities:\n(a) Clinics, medical group practices, individual practice associations, individual practitioners, emergency care facilities, laborato…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:530b6f13c5e095d5890cb7154f3582b9d8591b7de7609952f314840b4595fbca","downloaded_from":"2026-09-10T02:21:02.824Z","last_downloaded_at":"2026-09-10T02:21:02.824Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481006","source_sha256":"d764f7f9aaad4f0a390652afd942f8166390c8c65901409bf9a8aa08866d8fbe"}},{"citation":"954-10-15-2","para":"15-2","html":"
The Health Care Entities Topic provides guidance for entities described in the previous paragraph if they are either:
  1. a
    Investor-owned health care entities
  2. b
    Not-for-profit, business-oriented entities.
See Section 954-10-05 for a description of these entities.
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Not-for-profit, non-business-oriented entities are voluntary health and welfare entities as defined in Topic 958. Such entities are within the scope of that Topic rather than this Topic.
","snippet":"Not-for-profit, non-business-oriented entities are voluntary health and welfare entities as defined in Topic 958. Such entities are within the scope of that Topic rather than this Topic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c952092b4b7ec35b8961ff5135b3b4414d81270b8b65d4a60f4ed9b3152cf968","downloaded_from":"2026-09-10T02:21:02.824Z","last_downloaded_at":"2026-09-10T02:21:02.824Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481006","source_sha256":"d764f7f9aaad4f0a390652afd942f8166390c8c65901409bf9a8aa08866d8fbe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b7706a5bd35ca1ed1f114c7437263ef6868c76dd0ed9d0076f7d1a4a55f3390","downloaded_from":"2026-09-10T02:21:02.824Z","last_downloaded_at":"2026-09-10T02:21:02.824Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481006","source_sha256":"d764f7f9aaad4f0a390652afd942f8166390c8c65901409bf9a8aa08866d8fbe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65d13c5adc6e7fb4127486595643513c25e4906daf030f2a2ca50c688b2f72f5","downloaded_from":"2026-09-10T02:21:02.824Z","last_downloaded_at":"2026-09-10T02:21:02.824Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481006","source_sha256":"d764f7f9aaad4f0a390652afd942f8166390c8c65901409bf9a8aa08866d8fbe"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65d13c5adc6e7fb4127486595643513c25e4906daf030f2a2ca50c688b2f72f5","downloaded_from":"2026-09-10T02:21:02.824Z","last_downloaded_at":"2026-09-10T02:21:02.824Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481006","source_sha256":"d764f7f9aaad4f0a390652afd942f8166390c8c65901409bf9a8aa08866d8fbe"}}