Tabular disclosure of insurance coverage used by the entity to manage the financial risk of malpractice claims (including general and professional liability). Disclosure may include a discussion of the entity's risk management policies, a description of the insurance arrangements (including type, coverage, coverage limits, and deductible), description of the insurer, and whether the entity is self insured or retains significant self-insurance risk.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 954
-SubTopic 450
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477850/954-450-50-1

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