ASC 954 contains industry-specific subtopics, incremental to the rest of the guidance in the codification, that are applicable to all health care entities unless they are explicitly scoped out (e.g., voluntary health and welfare providers) or because the subject matter clearly does not apply (e.g., for investor-owned healthcare organization, topics dealing with not-for-profit financial reporting). Otherwise, private sector health care entities are required to follow the guidance in ASC 954. If a health care entity conducts activities in an area covered by another industry-specific topic in the codification (e.g., ASC 944, Financial Services -- Insurance), it may be helpful to consider that incremental industry-specific guidance when evaluating the recognition and measurement of assets, liabilities, revenues, expenses, and gains and losses unique to those industries.