13xxxx: Hospital Receivables | Accounting

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

133000 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 Risk Based Shared Gain - AR - 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 Receivalbe 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 Legacy Payment Plans - Valid for: DUHS

133019 Accounts Receivable Epic Professional Billing - 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).

133026 Retail Pharmacy AR - Valid for: DHRH, DUHS

This GL is used to record AR related to the Hospital Retail Pharmacy.

133050 Patient Receivables - Valid for: DUHS Corporate Finance

Account for gross patient A/R account for DAN.

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

133306 MSSP CY 2018 Settlement - Valid for: DUHS

133307 MSSP Settlement - 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 Contractual Allowance - 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

134902 Contractual Allowance-Retail Pharmacy - Valid for: DUHS

134950 Contractual Allowance - Valid for: DUHS Corporate Finance

Account to record DAN C/A A/R.

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.

135450 Bad Debt Reserve Allowance - Valid for: DUHS Corporate Finance

Account to record bad debt A/R for DAN.

135500 Allowance for Doubtful Accounts - 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

136402 Allowance for Admin Adjustments-Retail Pharmacy - Valid for: DUHS

136403 Allowance for Administrative Adjustments - Valid for: DUAP

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

137502 Allowance for Charity Care Adjustments - Valid for: DUAP