Accounting Standards Codification: 954 - Health Care Entities | ASC | GAAP Plus

#	Reference	Report Element
1	954 210 45 5	Restricted Cash Equivalents, Noncurrent
2	954 210 45 5	Restricted Cash, Noncurrent
3	954 210 45 5	Restricted Cash and Cash Equivalents, Noncurrent
4	954 310 45 1	Health Care Organization, Accounts Receivable Due from Third-Party Payor, Retroactive Adjustment
5	954 310 50 1	Contractual Adjustments and Third Party Settlements, Policy [Policy Text Block]
6	954 310 50 2	Concentration Risk, Additional Characteristic
7	954 405 50 1	Contractual Adjustments and Third Party Settlements, Policy [Policy Text Block]
8	954 405 50 2	Health Care Costs, Policy [Policy Text Block]
9	954 405 50 2	Health Care Entities, Policy [Policy Text Block]
10	954 405 25 2	Health Care Organization, Expenses, Gross
11	954 405	Business and Contractual Arrangements for Prepaid Health Care Service Providers [Text Block]
12	954 440 50 1 (a)	Continuing Care Retirement Communities, Description
13	954 440 50 1 (b)	Continuing Care Retirement Communities, Obligation for Future Service, Amount
14	954 440 50 1 (c)	Continuing Care Retirement Communities, Obligation for Future Service, Interest Rate
15	954 440 50 1 (d)	Continuing Care Retirement Communities, Description
16	954 440 50 1 (e)	Continuing Care Retirement Communities, Description
17	954 440 50 1 (e)	Continuing Care Retirement Communities, Refund Obligation
18	954 450 30 1	Malpractice Loss Contingency, Period Cost
19	954 450 30 1	Malpractice Loss Contingency, Claims Incurred in Period
20	954 450 30 1	Malpractice Loss Contingency, Claims Incurred in Prior Periods
21	954 450 30 1	Malpractice Loss Contingency, Claims Incurred, Net
22	954 450 50 1	Malpractice Insurance, Percentage of Premiums Paid to Captive Insurer
23	954 450 50 1	Commitments and Contingencies, Policy [Policy Text Block]
24	954 450 50 1	Malpractice Loss Contingency, Letters of Credit and Surety Bonds
25	954 450 50 1	Malpractice Loss Contingency, Premium Costs
26	954 450 50 1	Malpractice Insurance, Maximum Coverage Per Incident
27	954 450 50 1	Malpractice Insurance, Description
28	954 450 50 1	Type and Tier Identifier [Domain]
29	954 450 50 1	Insurance Type and Tier Identifier [Axis]
30	954 450 50 1	Schedule of Malpractice Insurance [Table Text Block]
31	954 450 50 1	Schedule of Malpractice Insurance [Table]
32	954 450 50 1	Malpractice Loss Contingency, Policy [Policy Text Block]
33	954 450 50 1	Malpractice Insurance, Occurrence or Claims-made [Fixed List]
34	954 450 25 2	Malpractice Loss Contingency, Period Cost
35	954 450 50 2	Malpractice Loss Contingency, Policy [Policy Text Block]
36	954 450 50 2	Malpractice Loss Contingency, Discount Rate
37	954 450 50 2	Malpractice Loss Contingency, Accrual, Discounted, Current
38	954 450 50 2	Commitments and Contingencies, Policy [Policy Text Block]
39	954 450 50 2	Malpractice Loss Contingency, Accrual, Discounted
40	954 450 50 2	Malpractice Loss Contingency, Accrual, Discounted, Noncurrent
41	954 450	Malpractice Loss Contingency Disclosure [Text Block]
42	954 450 30 3	Health Care Organization, Expenses, Gross
43	954 450 30 4	Health Care Organization, Expenses, Gross
44	954 605 50 3	Charity Care, Reimbursements Received
45	954 605 50 3	Charity Care, Methodology
46	954 605 50 3	Charity Care, Direct and Indirect Cost Basis, Amount
47	954 720 25 1	Malpractice Loss Contingency, Claims Incurred, Net
48	954 720 25 1	Malpractice Loss Contingency, Insurance Recoveries
49	954 720 25 1	Malpractice Loss Contingency, Return of Premiums
50	954 720 45 1	Health Care Organization, Stop Loss Insurance Premium Expense
51	954 720 45 1	Health Care Organization, Stop Loss Insurance Recoveries
52	954 720 50 1	Malpractice Insurance, Retrospectively Rated [Fixed List]
53	954 720 50 1	Schedule of Malpractice Insurance [Table]
54	954 720 50 1	Insurance Type and Tier Identifier [Axis]
55	954 720 50 1	Schedule of Malpractice Insurance [Table Text Block]
56	954 720 50 2	Malpractice Insurance, Retrospectively Rated [Fixed List]
57	954 720 05 2	Health Care Organization, Contract Acquisition Expense
58	954 720 50 2	Insurance Type and Tier Identifier [Axis]
59	954 720 50 2	Schedule of Malpractice Insurance [Table]
60	954 720 50 2	Schedule of Malpractice Insurance [Table Text Block]
61	954 720 50 3	Schedule of Malpractice Insurance [Table]
62	954 720 50 3 (a)	Malpractice Insurance, Ownership in Captive Insurer [Fixed List]
63	954 720 50 3	Schedule of Malpractice Insurance [Table Text Block]
64	954 720 50 3	Malpractice Insurance, Name of Captive Insurer
65	954 720 50 3	Insurance Type and Tier Identifier [Axis]
66	954 720 50 3 (b)	Malpractice Insurance, Percentage of Ownership in Captive Insurer
67	954 720 50 3 (c)	Malpractice Insurance, Method of Accounting for Investment in Captive Insurer
68	954 720 05 3	Health Care Organization, Stop Loss Insurance Premium Expense
69	954 720 05 3	Health Care Organization, Stop Loss Insurance Recoveries
70	954 720 50 4	Health Care Organization, Stop Loss Insurance Recoveries
71	954 720 50 4	Health Care Organization, Stop Loss Insurance Premium Expense
72	954 740 50 1	Income Tax, Policy [Policy Text Block]
73	954 810 50 1	Health Care Trust Fund, Name [Domain]
74	954 810 50 1	Health Care Trust Fund [Table]
75	954 810 50 1	Health Care Trust Fund [Axis]
76	954 810 50 1	Health Care Trust Fund, Description
77	954 810 45 4	Health Care Trust Fund, Assets Limited as to Use, Noncurrent
78	954 810 45 4	Health Care Trust Fund, Assets Limited as to Use, Current
79	954 810 45 4	Health Care Trust Fund, Name [Domain]
80	954 810 45 4	Health Care Trust Fund [Table]
81	954 810 45 4	Health Care Trust Fund, Description
82	954 810 45 4	Health Care Trust Fund [Axis]