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2025 Health Tech Accounting Guide

Insight on today’s health tech accounting issues

The health tech industry (or the converging technology and health care and life sciences industry) encompasses a wide spectrum of technology and service solution providers, each with their own unique set of accounting issues. The 2025 Health Tech Industry Accounting Guide offers insight into these issues—giving health tech accounting professionals the practical guidance they need to navigate the complexities they face.

The emerging health tech marketplace

From bioinformatics software to AI medicinal prediction, the health tech industry is redefining the future of health care. And as companies continue to innovate new ways to provide a wide range of products and services—and attract the attention of optimistic venture capital investments—they also continue to disrupt long-standing business models.

As these models evolve, so do the accounting and financial reporting challenges that health tech accounting teams face. Deloitte’s 2025 Health Tech Industry Accounting Guide contains the insights needed to navigate these issues, providing perspectives that are aligned with the unique accounting challenges that span the wide spectrum of businesses in the health tech marketplace.

What’s inside the 2025 guide?

The 2025 Health Tech Industry Accounting Guide can help address the unique set of accounting issues that teams face, while becoming a resource for professionals as they navigate the following recent trends in the health tech marketplace:

Demand for mental health treatment is growing. To address this significant demand, there must be an increase in treatment options, from physical clinics and telehealth platforms to pharmaceuticals and alternative medicines. Innovative solutions could also expand access to mental health care and address unmet needs.

What guidance should health tech companies apply to the development of proprietary software to serve their customers and clients?

Find guidance on applying revenue recognition to common arrangements in the health tech industry, including contracting, pricing, and modifications.

Read more for comprehensive guidance on accounting for the costs of obtaining a contract within the scope of ASC 606.

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