13xxxx: Hospital Receivables
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.