Accounting and Reporting Manual for Community Hospitals …

The fifth and sixth digits may be used as indicated in Section 2020 to classify inpatient receivables by type of payer. 1033 Outpatient Receivables. Include in this account all unpaid billings for medical services and supplies provided to all outpatients. 1040 ALLOWANCE FOR UNCOLLECTIBLE RECEIVABLES AND THIRD PARTY CONTRACTUAL WITHHOLDS ................
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