Bad debt expense benchmarks: U.S. acute care hospitals show improvements since 2015
Data Trends: Bad debt expense as a percentage of revenue for U.S. hospitals declined from 2015 through 2018.
Ask the Experts: Up-Front Reserves
What is the industrywide uncollectable percentage for accounts receivable that hospitals can set aside as up-front reserves?
Ask the Experts: Analyzing Bad Debt
What are best practices related to aging accounts receivable buckets and determination of reserve rate-based time frames?
Ask the Experts: Presumptive Eligibility
Is a free service provided on the basis of presumptive eligibility allowable for charity on Medicare’s cost report worksheet S-10?
Not-for-Profit Hospitals Demonstrate Value
The community benefits provided by not-for-profit hospitals outweigh the federal tax revenue that is not collected from these organizations.
Hospital’s Tax-Exempt Status Revoked for Lack of Community Health Needs Assessment
The IRS stated that a rural hospital had failed to conduct a proper community health needs assessment and make it widely available to the public. The hospital’s tax-exempt status under section 501(c)(3) was revoked retroactively.
Ask the Experts: Contractual Write-Offs
For internal reporting, can underpayments and contractual write-offs be included when reporting uncompensated care?
Assessing the Impact of Medicaid Expansion
Medicaid expansion reduced the amount of hospital charity care in participating states, while charity care remained almost unchanged in non-participating states during the same time period.
Bad Debt Expense Benchmarks
Bad debt becomes a difficulty as patients with high-deductible health plans struggle to pay their bills.
What happened to charity care in financial statements
Reporting charity care is an important means for healthcare organizations to communicate the benefits that they are providing to their communities.