Ask the Experts Answer: Medicare Crossovers to Medicaid Bad Debt
If Medicaid contractualizes all or some of the amount deemed as coinsurance by Medicare, can the contractual amount be claimed as part of the bad debt on the cost report? Or, are we only able to claim the amount that Medicaid notes as being the copay or deductible on the cost report?
Ask the Expert: Achieving Transparency
Q Are there any best practices that you can recommend for transparency?
Ask the Expert: Matching Billing to Service Under One Tax ID
We have a variety of business units that bill off different billing systems for unique service lines. How can I get only the funds for each billing area correctly remitted just to that unit?
Calculating Uncompensated Care Costs
Formulas you can use as a guide to gauge uncompensated care costs within your organization.
Ask the Expert: Recording Meaningful Use Payments
HFMA's Principles & Practices Board is working on publishing guidance on the recording of meaningful use payments.
HFMA comments on FASB proposed ASU Revenue Recognition (Topic 605)
HFMA's P&P Board comments on the proposed ASU Revenue Recognition (Topic 605), Revenue from Contract with Customers, that would affect entities that enter into contracts.
P&P Board Statement 11: Accounting and Reporting for Risk Contracts
Principles and Practices Board Statement No. 11 deals with the unique accounting considerations providers of healthcare services confront when entering into risk contracts.
P&P Board Statement 17: Assessments and Arrangements Similar to Taxes
This Principles and Practices Board statement was developed in response to frequent requests from HFMA members for accounting and financial reporting guidance for assessments and other arrangements in lieu of taxes.
P&P Board Statement 18: Public Disclosure of Financial and Operating Information
The Principles and Practices Board undertook this project to identify the types of financial operating data that should be disclosed by healthcare providers on an ongoing basis.
P&P Board Statement 20: Mergers, Acquisitions, and Collaborations
The Principles and Practices Board undertook this position statement to assist in the identification and use of the appropriate accounting methodology for reporting mergers, acquisitions and collaborations.