35xxxx-39xxxx: Hospital Revenues

Search G/L Accts:

I. GENERAL

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 collectible before any provision for bad debts.

II. G/L ACCOUNT DEFINITIONS (HEALTH SYSTEM USE ONLY)

A. HOSPITAL PATIENTS REVENUE

Represents revenue received from patient care and professional services, patient care supplies, and laboratory services.

INPATIENT BASIC CHARGES:

350000 Routine Care Units (Valid For: DUHS)
350001 Intermediate Care Units (Valid For: DUHS)
350002 Intensive Care Units (Valid For: DUHS)
350003 Step-Down (Valid For: DUHS)
350004 Observation (Valid For: DUHS)
350005 Nursery (Valid For: DUHS)
350006 Skilled Nursing Care (Valid For: DUHS)
350500 Home Services (Valid For: DUHS)
350601 Hospice Inpatient (Valid For: DUHS)
351001 Inpatient Revenue (Valid For: DUHS)
351003 Professional Revenue (Inpatient) (Valid For: DUHS)

OUTPATIENT BASIC CHARGES:

350200 Outpatient Revenue (Valid For: DUHS)
350204 Outpatient Revenue Observation (Valid For: DUHS)
350400 Emergency Department Revenue (Valid For: DUHS)
350404 Emergency Department Observation (Valid For: DUHS)
350600 Hospice Routine (Valid For: DUHS)
350602 Hospice Facility Care (Valid For: DUHS)
350603 Hospice Respite Care (Valid For: DUHS)
351000 Basic Clinic Fees (Valid For: DUHS, Univ)
351002 Outpatient Revenue (Valid For: DUHS)
351004 Professional Revenue (Outpatient) (Valid For: DUHS)
351005 Retail Pharmacy Outpatient Revenue (Valid For: DUHS)
351006 Retail Pharmacy - Inmar Revenue (Valid For: DRH, DUHS)
This G/L is to record Inmar Revenue related to the Hospital Outpatient Retail Pharmacy.
351008 Inpatient Late Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351009 Outpatient Late Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351011 Inpatient Late Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351012 Outpatient Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351013 Inpatient Professional Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351014 Outpatient Professional Revenue - Epic (Valid For: DUHS)
Used to differentiate revenue recorded through the Epic system.
351016 DRaH DCI Outpatient Revenue (Valid For: DRH)
351800 Special Studies: Occupational Health Services (Valid For: Univ)

INPATIENT UNIT ANCILLARY SERVICE:

354900 Inpatient Services (Valid For: DUHS)

OUTPATIENT UNIT PROCEDURE CHARGES:

356800 Morris Medical Clinic Procedures (Valid For: Univ)
357400 Nursing Home Visits (Valid For: DUHS)
357800 Ambulatory Surgery Unit (Valid For: DUHS, Univ)
357900 Procedures (Valid For: DUHS, Univ)

PATIENT CARE SUPPLIES & EQUIPMENT:

358000 Patient Care Supplies (Valid For: DUHS)
358100 Intravenous Solutions (Valid For: DUHS)
358400 Patient Equipment (Valid For: DUHS)

SPECIAL SUPPLY SERVICES:

359400 Pharmaceutical Services (Valid For: DUHS, Univ)

DIAGNOSTIC & THERAPEUTIC ANCILLARY SERVICES - DIAGNOSTIC:

364600 Duke Community Respiratory Care (Valid For: Univ)

DIAGNOSTIC & THERAPEUTIC ANCILLARY SERVICES - THERAPEUTIC:

366800 Behavioral Physiology (Valid For: Univ)
367600 Contract Programs: Lenox Baker Children's Hospital (Valid For: Univ)

DIAGNOSTIC & THERAPEUTIC ANCILLARY SERVICES - RADIOLOGICAL:

360700 Radiology: Fayetteville Road Clinic (Valid For: Univ)
368000 Radiology: Bone & Chest (South) (Valid For: DUHS, Univ)
368100 Radiology: Bone & Chest (North) (Valid For: Univ)

HOSPITAL LABORATORY SERVICES:

372000 CARL Clinical Laboratory (Valid For: DUHS)
373900 External Reference Labs (Valid For: Univ)

MEDICAL SCHOOL DEPARTMENTAL LABORATORIES:

374000 Pickens Laboratory Procedures (Valid For: Univ)
375700 Department of Medicine Contract Lab: Internal (Valid For: Univ)

B. HOSPITAL'S OTHER (NON-PATIENT) REVENUE

Represents hospital revenue received for other non-patient services.

381001 Non-Duke Patients (Valid For: DUHS)
381002 Non-Duke Patients-Direct Bill (Valid For: DUHS)
381003 Non-PAS Duke Patients (Valid For: DUHS)
381004 Meaningful Use Revenue (Valid For: DUHS)
To record revenue associated with Meaningful Use incentive payments.
382100 SPDC/MPDC Cost Sharing Revenue (Valid For: DUHS)
383000 Premium Income (Valid For: DUHS)
383001 Premium Income: Out of Network (Valid For: DUHS)
383002 Premium Income Adjustments (Valid For: DUHS)
383003 Premium Income Adjustments: Federal Excise Tax (Valid For: DUHS)
388200 Organ Procurement (Valid For: DUHS)
388400 Tissue Typing (Valid For: DUHS)
389300 Guest Meals (Valid For: DUHS)
389500 HMO Referral Administrative Fee (Valid For: DUHS)

C. ADJUSTMENTS TO HOSPITAL'S PATIENT REVENUE

These G/L accounts represent discounts and other adjustments applicable to gross patient revenue.

392000 Hospital Discounts and Allowances (Valid For: DUHS)
392100 Hospital Unbilled Charges (Valid For: DUHS)
392500 Charity Discounts and Allowances (Valid For: DUHS)
392501 Charity Discounts and Allowances (Inpatient) (Valid For: DUHS)
392502 Charity Discounts and Allowances (Outpatient) (Valid For: DUHS)
392503 Charity Discounts and Allowances: Emergency Dept. (Valid For: DUHS)
392504 Charity Discounts and Allowances: Skilled Nursing Facility (Valid For: DUHS)
392505 Charity Discounts and Allowances: Home Health (Valid For: DUHS)
392506 Charity Discounts and Allowances: Non-Duke Patients (Valid For: DUHS)
392507 Charity Discounts and Allowances: Non-Patients/Direct Bill (Valid For: DUHS)
392508 Charity Discounts and Allowances: Non-PAS Duke Patients (Valid For: DUHS)
392509 Charity Discounts and Allowances: Hospice (Valid For: DUHS)
392510 Charity Discounts and Allowances - Retail Pharmacy (Valid For: DHRH, DUHS)
392600 Charity Care Adjustments (Inpatient) (Valid For: DUHS)
392601 Charity Care Adjustments (Outpatient) (Valid For: DUHS)
392800 Administrative Adjustments (Inpatient) (Valid For: DUHS)
392801 Administrative Adjustments (Outpatient) (Valid For: DUHS)
393000 Medicare (Title XVIII) Cost Adjustments (Valid For: DUHS)
393001 Medicare (Title XVIII) Cost Adjustments: Inpatient (Valid For: DUHS)
393002 Medicare (Title XVIII) Cost Adjustments: Outpatient (Valid For: DUHS)
393003 Medicare (Title XVIII) Cost Adjustments: Emergency Dept. (Valid For: DUHS)
393004 Medicare (Title XVIII) Cost Adjustments: Skilled Nursing Facility (Valid For: DUHS)
393005 Medicare (Title XVIII) Cost Adjustments: Home Health (Valid For: DUHS)
393006 Medicare (Title XVIII) Cost Adjustments: Non-Duke Patients (Valid For: DUHS)
393007 Medicare (Title XVIII) Cost Adjustments: Non-Patients/Direct Bill (Valid For: DUHS)
393008 Medicare (Title XVIII) Cost Adjustments: Non-PAS Duke Patients (Valid For: DUHS)
393009 Medicare (Title XVIII) Cost Adjustments: Hospice (Valid For: DUHS)
393010 DME and Passthroughs (Valid For: DUHS)
393100 Title V Cost Adjustments (Valid For: DUHS)
393200 Medicaid (Title XIX) Cost Adjustments (Valid For: DUHS, Univ)
393201 Medicaid (Title XIX) Cost Adjustments: Inpatient (Valid For: DUHS)
393202 Medicaid (Title XIX) Cost Adjustments: Outpatient (Valid For: DUHS)
393203 Medicaid (Title XIX) Cost Adjustments: Emergency Dept. (Valid For: DUHS)
393204 Medicaid (Title XIX) Cost Adjustments: Skilled Nursing Facility (Valid For: DUHS)
393205 Medicaid (Title XIX) Cost Adjustments: Home Health (Valid For: DUHS)
393206 Medicaid (Title XIX) Cost Adjustments: Non-Duke Patients (Valid For: DUHS)
393207 Medicaid (Title XIX) Cost Adjustments: Non-Patient/Direct Bill (Valid For: DUHS)
393208 Medicaid (Title XIX) Cost Adjustments: Non-PAS Duke Patients (Valid For: DUHS)
393209 Medicaid (Title XIX) Cost Adjustments: Hospice (Valid For: DUHS)
393210 DSH Payments (Inpatient) (Valid For: DUHS)
393211 DSH Payments (Outpatient) (Valid For: DUHS)
393212 Other Pass Throughs (Valid For: DUHS)
393500 Chronic Renal Disease Program (Title XVIII) Cost Adjustments (Valid For: DUHS)
394200 CRU Basic Service Adjustments (Valid For: DUHS)
394300 CRU Ancillary & Laboratory Services Adjustments (Valid For: DUHS)
394400 CRU Category B Adjustments (Valid For: DUHS, Univ)
394900 All Other Research Adjustments (Valid For: DUHS, Univ)
395000 North Carolina State Agencies (Valid For: DUHS)
395500 Worker's Compensation (Valid For: DUHS, Univ)
395600 Managed Care Contractual Adjustments (Valid For: DUHS)
395800 Duke Health Service (Valid For: DUHS)
395900 All Other Adjustments (Valid For: DUHS, Univ)
395901 All Other Adjustments: Inpatient (Valid For: DUHS)
395902 All Other Adjustments: Outpatient (Valid For: DUHS)
395903 All Other Adjustments: Emergency Dept. (Valid For: DUHS)
395904 All Other Adjustments: Skilled Nursing Facility (Valid For: DUHS)
395905 All Other Adjustments: Home Health (Valid For: DUHS)
395906 All Other Adjustments: Non-Duke Patients (Valid For: DUHS)
395907 All Other Adjustments: Non-Patient/Direct Bill (Valid For: DUHS)
395908 All Other Adjustments: Non-PAS Duke Patients (Valid For: DUHS)
395909 All Other Adjustments: Hospice (Valid For: DUHS)
396000 Contractual Adjustments (Inpatient) (Valid For: DUHS)
396001 Contractual Adjustments (Outpatient) (Valid For: DUHS)
396002 Contractual Adjustments Other (Inpatient) (Valid For: DUHS)
To record inpatient contractual adjustment activity not related to the subledger or the Accounts Receivable Valuation Model.
396003 Contractual Adjustments Other (Outpatient) (Valid For: DUHS)
To record outpatient contractual adjustment activity not related to the subledeger or the Accounts Receivable Valuation Model.
396004 Contractual Adjustment Late Revenue (Valid For: DUAP)
G/L used for new accounting format for DPC late revenue.
396005 Contractual Adjustments - Retail Pharmacy (Valid For: DHRH, DUHS)
398100 Bad Debt Accrual (Valid For: DUHS)
398200 Bad Debt: Medicare Deductibles and Co-Insurance (Valid For: DUHS)
399000 Capitation: DEHP/SANUS (Valid For: DUHS)
399100 Capitation: Healthsource (Valid For: DUHS)
399200 Capitation: Wellpath (Valid For: DUHS)
399300 Capitation: Plan A (Valid For: DUHS)
399400 Capitation: Plan B (Valid For: DUHS)
399500 Capitation: Plan C (Valid For: DUHS)
399600 Capitation: Plan D (Valid For: DUHS)
399700 Capitation: Plan E (Valid For: DUHS)
399800 Capitation: Plan F (Valid For: DUHS)
399900 Capitation: Plan Other (Valid For: DUHS)