13xxxx: Hospital Receivables

Search G/L Accts:

I. GENERAL

All receivables of the Hospitals from individuals and organizations should be recorded in this series of G/L accounts. Reserve accounts to reflect the net collectible valuation of the receivables are also included in this series.

Specific procedures should be established to provide adequate internal control and to insure that these accounts reflect the net realizable receivables of the Hospitals. Refer to GAP 200.035, Accounts Receivable Control Procedures for more information.

 

II. G/L ACCOUNT DEFINITIONS

 

131000 Intermediate Term Investment Pool Part (Valid For: Investment Office Only )
Represents the amount invested in the University's intermediate term investment pool. The intermediate term investment pool invests principally in fixed income securities rated as investment grade or higher.
131003 Intermediate Term Investment Pool Part (Valid For: Investment Office Only )
132000 Institutional Reinvestment Account Deposits (Valid For: Investment Office Only )
Represents the amount invested in the University's Institutional Reinvestment Account (IRA). The IRA provides a yield to the funds invested based on a benchmark. The yield currently is 110% of the benchmark, the 30-day U.S. Treasury Bill.
132003 Institutional Reinvestment Account Deposits (Valid For: Closed)
13300 Patient Revenue/Patient Receivables (Valid For: DUHS, Univ)
Represents receivables for services rendered by Duke Hospital to all inpatients, staff outpatients, emergency room patients and patients of the Private Diagnostic Clinics.
133001 Patient Receivables Outreach (Valid For: DUHS)
133002 Patient Receivables Oakleigh (Valid For: DUHS)
133003 Patient Receivables DRHC (Valid For: DUHS)
133004 Other Patient Receivables (Valid For: DUHS)
133005 Accounts Receivable (Inpatient) (Valid For: DUHS)
133006 Accounts Receivable (Outpatient) (Valid For: DUHS)
133007 Hospice Accounts Receivable (Valid For: DUHS)
133008 Home Health Accounts Receivable (Valid For: DUHS)
133009 Bereavement Accounts Receivable (Valid For: DUHS)
133010 Accounts Receivable SMS (Inpatient) (Valid For: DUHS)
133011 Accounts Receivable SMS (Outpatient) (Valid For: DUHS)
133012 Accounts Receivable IDX O/P (Valid For: DUHS)
133015 DIM Accounts Receivable (Outpatient) (Valid For: DUHS)
To record accounts receivable activity for Duke Center for Integrative Medicine.
133016 ACCOUNTS RECEIVABLE EPIC HOSPITAL BILLING I/P (Valid For: DUHS)
Receivables account used for the EPIC AR system patient billing.
133017 ACCOUNTS RECEIVABLE EPIC HOSPITAL BILLING O/P (Valid For: DUHS)
Receivables account used for the EPIC AR system patient billing.
133018 ACCOUNTS RECEIVABLE EPIC PROFESSIONAL BILLING I/P (Valid For: DUHS)
Receivables account used for the EPIC AR system patient billing.
133019 ACCOUNTS RECEIVABLE EPIC PROFESSIONAL BILLING O/P (Valid For: DUHS)
Receivables account used for the EPIC AR system patient billing.
133025 DRaH DCI Tiger Accounts Receivable (Valid For: DRH)
This account is the control account for the subledger AR that is managed by McKesson for the outpatient cancer business (formerly Cancer Centers of North Carolina).
133100 Installment Accounts Receivable (Valid For: DUHS)
133200 Accounts Receivable Industrial Accounts (Valid For: DUHS)
133300 Patient Revenue/Medicare Cost Settlement (Valid For: DUHS)
Represents amounts due to Duke Hospital as a result of filing reports of reimbursable cost under the Medicare (Title XVIII) program.
133301 Medicare Cost Settlement 1999 (Valid For: DUHS)
133302 Medicare Cost Settlement 1998 (Valid For: DUHS)
133303 Medicare Cost Settlement 1997 (Valid For: DUHS)
133304 Medicare Cost Settlement 2000 (Valid For: DUHS)
133305 Patient Revenue/Medicare 2001 (Valid For: DUHS)
133400 Patient Revenue/Title Settlement V Cost Settlement (Valid For: DUHS)
Represents amounts due to Duke Hospital as a result of filing reports of reimbursable costs under the Title V program.
133500 Patient Revenue/Medicaid Cost Settlement (Valid For: DUHS)
Represents amounts due to Duke Hospital as a result of filing reports of reimbursable costs under the Medicaid (Title XIX) program.
133501 Medicaid Cost Settlement 1999 (Valid For: DUHS)
133502 Medicaid Cost Settlement 1998 (Valid For: DUHS)
133503 Medicaid Cost Settlement 1997 (Valid For: DUHS)
133504 Medicaid Cost Settlement 2000 (Valid For: DUHS)
133505 Patient Revenue/Medicaid 01 (Valid For: DUHS)
133600 Champus Receivables (Valid For: DUHS)
133601 Medicaid DSH Receivable (Valid For: DUHS)
To record the receivable for revenue from the Medicaid DSH.
133800 Patient Revenue/Returned Checks (Valid For: Closed)
Represents receivables resulting from checks returned by the bank. This account is used as a clearing account - returned items are subsequently recharged to the patient's ledger (G/L account 133000) or charged against one of the reserves for doubtful accounts.
133801 Patient Returned Check Clearing (Valid For: DUHS)
133900 Patient Revenue/Receipts in Transit (Valid For: Univ)
Represents amounts received by Duke Hospital that are in the process of being refunded to the appropriate party.
134000 Unapplied Cash Deposits – Patients (Valid For: Closed)
134100 Unapplied Receipts/Medicare (Valid For: Closed)
Represents a clearing account for the deposit of Medicare Periodic Interim Payment (PIP) receipts. As remittance advice are received, specific amounts are transferred from this account to G/L account 133000 when credits are applied to individual patient ledgers.
134200 Unapplied Receipts/Medicaid Including Title V (Valid For: Closed)
This is a temporary holding account to which all cash receipts from the North Carolina Department of Human Resources for the North Carolina Medicaid and Title V programs are initially credited when cash is deposited. The account is debited when the appropriate remittance advice from the North Carolina Department of Human Resources is received.
134300 Unapplied Receipts/Other (Valid For: Closed)
Represents a clearing account for the deposit of receipts which cannot be immediately posted to a patient's account; specific amounts are transferred from this account to G/L account 133000 when credits are applied to individual patient ledgers.
134301 Unapplied Receipts/Electronic Remittance (Valid For: Closed)
134302 Unapplied Cash: International Patient Center (Valid For: DUHS)
134303 Unapplied Cash: Clearing (Valid For: Closed)
134304 Unapplied Receipts/Lockbox (Valid For: Closed)
134305 Unapplied Cash Outpatient/Technical Lockbox (Valid For: Closed)
134310 Unapplied Cash (Valid For: DUHS, Univ)
Account used to post all receipts for Duke University Hospital. Primarily to help DUH reconcile.
134315 DIM Unapplied Cash (Valid For: DUHS)
To record unapplied cash activity for Duke Center for Integrative Medicine.
134316 Unapplied Cash - Center for Living
134317 Unapplied Cash - Executive Health
134318 DFC Unapplied Cash (Valid For: DUHS)
To record unapplied cash activity for Duke Diet and Fitness Center.
134319 Unapplied Cash Duke Integrative Medicine (Valid For: DUHS)
To isolate entries flowing from the new front end software system. (Created Nov/2014)
134320 Unapplied Cash- CCNC Accounts Receivable (Valid For: DUHS)
Used to record contra- A/R accounts for DUHS- CCNC receivables.
134400 Medicare Claims Made Receipts (Valid For: Closed)
Represents amounts received for the deposit of Medicare Claims Made receipts.
134500 Lag in Revenue Adjustments/Private Inpatients (Valid For: DUHS)
134501 Lag in Revenue Adjustments: Outreach (Valid For: DUHS)
134503 Lag in Revenue Adjustment: DRHC (Valid For: Closed)
134600 Lag in Revenue Adjustments/Staff Inpatients (Valid For: DUHS)
134700 Lag in Revenue Adjustments/Staff Outpatients (Valid For: DUHS)
134800 Lag in Revenue Adjustments/Emergency Room (Valid For: DUHS)
Represent reserves established, as partial offsets to G/L account 133000 (patient receivables) to reflect subsequent adjustments which will be necessary depending upon financial support received from various sponsoring agencies (excluding Medicare).
134900 Contractual Allowance (Inpatient) (Valid For: DUHS)
134901 Contractual Allowance (Outpatient) (Valid For: DUHS)
135000 Legacy System Conversion Adjustments - IP (Valid For: DH, DRH, DHRH, DUAP)
Represents accounts converted from Legacy subledger systems. (Created 12/2014)
135001 Legacy System Conversion Adjustments - OP (Valid For: DH, DRH, DHRH, DUAP)
Represents accounts converted from Legacy subledger systems. (Created 12/2014)
135100 Cost Settlement Medicare (Valid For: DUHS)
Represents a reserve established, as a partial offset to G/L account 133300, to reflect disputed amounts included in reports of reimbursable costs under the Medicare (Title XVIII) program.
135200 Cost Settlement Title V (Valid For: DUHS)
Represents a reserve established, as a partial offset to G/L account 133400, to reflect disputed amounts included in reports of reimbursable costs under the Title V program.
135300 Cost Settlement Medicaid (Valid For: DUHS)
Represents a reserve established, as a partial offset to G/L account 133500, to reflect disputed amounts included in reports of reimbursable costs under the Medicaid (Title XIX) program.
135400 Bad Debt Recoveries (Valid For: DUHS)
Represents a debit to the allowance accounts for recording recoveries.
135500 Doubtful Accounts/Private Inpatients (Valid For: DUHS)
135501 Reserve for Doubtful Accounts: Outreach (Valid For: DUHS)
135502 Reserve for Doubtful Accounts: Oakleigh (Valid For: DUHS)
135503 Reserve for Doubtful Accounts: DRHC (Valid For: Closed)
135600 Doubtful Accounts/Staff Inpatients (Valid For: DUHS)
135700 Doubtful Accounts/Private Outpatients (PDC) (Valid For: DUHS, Univ)
135800 Doubtful Accounts/Staff Outpatients (Valid For: DUHS)
135900 Doubtful Accounts/Emergency Room Patients (Valid For: DUHS)
Represent reserves established, as partial offsets to G/L account 133000, for patient receivables doubtful of collection to reflect the net collectible valuation of these receivables.
136000 PDC: Cost Sharing Arrangements (Valid For: DUHS)
Represent amounts due to/from the Private Diagnostic Clinics as a result of sharing joint admitting and other business office expenses.
136100 Allowance for Doubtful Accounts (Inpatient) (Valid For: DUHS)
136101 Allowance for Doubtful Accounts (Outpatient) (Valid For: DUHS)
136102 Bad Debt Write-Offs (Inpatient) (Valid For: DUHS)
136103 Bad Debt Write-Offs (Outpatient) (Valid For: DUHS)
136104 Bad Debt Recoveries (Inpatient) (Valid For: DUHS)
136105 Bad Debt Recoveries (Outpatient) (Valid For: DUHS)
136106 BAD DEBT AR EPIC HOSPITAL BILLING I/P (Valid For: DUHS)
Account used to record bad debt related to the EPIC AR system patient billing.
136107 BAD DEBT AR EPIC HOSPITAL BILLING 0/P (Valid For: DUHS)
Account used to record bad debt related to the EPIC AR system patient billing.
136400 Allowance for Administrative Adjustments (Inpatient) (Valid For: DUHS)
136401 Allowance for Administrative Adjustments (Outpatient) (Valid For: DUHS)
136500 Chronic Renal Disease Program (Valid For: DUHS, Univ)
Represents receivables due from other hospitals or outside organizations resulting from tissue-typing services, kidney preservation, or sale of Duke-procured organs.
136800 Reference Lab Non-Duke Facilities (Valid For: DUHS)
Represents receivables from other hospitals and medical facilities which have received services rendered to them by Duke Hospital and Departmental Laboratories.
136900 Other Non-Patient Accounts Receivable (Valid For: DUHS, Univ)
Represents other receivables due to the Hospital for which a specific account has not been established elsewhere in this series.
137500 Allowance for Charity Care (Inpatient) (Valid For: DUHS)
137501 Allowance for Charity Care (Outpatient) (Valid For: DUHS)