Patient care charges billed by the Hospital for general, nursing,
professional, outpatient, laboratory, and related accommodating
services, should be recorded using G/L accounts in this procedure.
Refunds should be netted against original charges for services
performed.
Adjustments to patient revenue G/L account series 39xxxx are segregated
by the type of discount or adjustment allowed according to established
policies or agreements with sponsoring agencies. The total revenue
of the hospitals is the amount which is potentially collectable
before any provision for bad debts.
II. DEFINITIONS OF G/L ACCOUNTS
(HEALTH SYSTEM USE ONLY)
