Medicare program; clarification of Medicare's accrual basis of accounting policy--HCFA. Final rule.
Copyright policy )Medicare program; clarification of Medicare's accrual basis of accounting policy--HCFA. Final rule.
This final rule revises the Medicare regulations to clarify the concept of "accrual basis of accounting" to indicate that expenses must be incurred by a provider of health care services before Medicare will pay its share of those expenses. This rule does not signify a change in policy but, rather, incorporates into the regulations Medicare's longstanding policy regarding the circumstances under which we recognize, for the purposes of program payment, a provider's claim for costs for which it has not actually expended funds during the current cost reporting period.
Reimbursement Mechanisms, Time Factors, Accounting, Health Care Costs, Medicare, Centers for Medicare and Medicaid Services, U.S., Organizational Policy, United States
Reimbursement Mechanisms, Time Factors, Accounting, Health Care Costs, Medicare, Centers for Medicare and Medicaid Services, U.S., Organizational Policy, United States
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