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- 35xxxx-39xxxx: Hospital Revenues
35xxxx-39xxxx: Hospital Revenues
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.
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: Closed
350005 Nursery -
Valid for: DUHS
350006 Skilled Nursing Care -
Valid for: Closed
350200 Outpatient Revenue -
Valid for: DUHS
350204 Outpatient Revenue Observation -
Valid for: Closed
350400 Emergency Department Revenue -
Valid for: DUHS
350404 Emergency Department Observation -
Valid for: Closed
350500 Home Services -
Valid for: DUHS
350600 Hospice Routine -
Valid for: DUHS
350601 Hospice Inpatient -
Valid for: DUHS
350602 Hospice Facility Care -
Valid for: Closed
350603 Hospice Respite Care -
Valid for: Closed
351000 Basic Clinic Fees -
Valid for: DUHS, Univ
351001 Inpatient Revenue -
Valid for: DUHS
351002 Outpatient Revenue -
Valid for: DUHS
351003 Professional Revenue (Inpatient) -
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
354900 Inpatient Services -
Valid for: DUHS
356800 Morris Medical Clinic Procedures -
Valid for: Closed
357400 Nursing Home Visits -
Valid for: DUHS
357800 Ambulatory Surgery Unit -
Valid for: Closed
357900 Procedures -
Valid for: DUHS, Univ
358000 Patient Care Supplies -
Valid for: DUHS
358100 Intravenous Solutions -
Valid for: Closed
358400 Patient Equipment -
Valid for: DUHS
359400 Pharmaceutical Services -
Valid for: DUHS, Univ
360700 Radiology: Fayetteville Road Clinic -
Valid for: Closed
364600 Duke Community Respiratory Care -
Valid for: Closed
366800 Behavioral Physiology -
Valid for: Univ
367600 Contract Programs: Lenox Baker Children's Hospital -
Valid for: Closed
368000 Radiology: Bone & Chest (South) -
Valid for: Closed
368100 Radiology: Bone & Chest (North) -
Valid for: Univ
372000 CARL Clinical Laboratory -
Valid for: Closed
373900 External Reference Labs -
Valid for: Univ
374000 Pickens Laboratory Procedures -
Valid for: Closed
375700 Department of Medicine Contract Lab: Internal -
Valid for: Closed
B. HOSPITAL'S OTHER (NON-PATIENT) REVENUE
Represents hospital revenue received for other non-patient services.
3810**
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: Closed
389300 Guest Meals -
Valid for: Closed
389500 HMO Referral Administrative Fee -
Valid for: Closed
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: Closed
392100 Hospital Unbilled Charges -
Valid for: Closed
392500 Charity Discounts and Allowances -
Valid for: Closed
392501 Charity Discounts and Allowances (Inpatient) -
Valid for: DUHS
392502 Charity Care Adjustments Other - Outpatient -
Valid for: DUHS
392503 Charity Discounts and Allowances: Emergency Dept. -
Valid for: DUHS
392504 Charity Discounts and Allowances: Skilled Nursing Facility -
Valid for: Closed
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: Closed
392508 Charity Discounts and Allowances: Non-PAS Duke Patients -
Valid for: Closed
392509 Charity Discounts and Allowances: Hospice -
Valid for: Closed
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
392802 Administrative Adjustments-Retail Pharmacy -
Valid for: DUHS
393000 Medicare (Title XVIII) Cost Adjustments -
Valid for: Closed
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: Closed
393005 Medicare (Title XVIII) Cost Adjustments: Home Health -
Valid for: Closed
393006 Medicare (Title XVIII) Cost Adjustments: Non-Duke Patients -
Valid for: Closed
393007 Medicare (Title XVIII) Cost Adjustments: Non-Patients/Direct Bill -
Valid for: Closed
393008 Medicare (Title XVIII) Cost Adjustments: Non-PAS Duke Patients -
Valid for: Closed
393009 Medicare (Title XVIII) Cost Adjustments: Hospice -
Valid for: Closed
393010 DME and Passthroughs -
Valid for: DUHS
393011 MSSP Gain/Loss -
Valid for: DUHS
393100 Title V Cost Adjustments -
Valid for: Closed
393200 Medicaid (Title XIX) Cost Adjustments -
Valid for: Closed
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: Closed
393205 Medicaid (Title XIX) Cost Adjustments: Home Health -
Valid for: Closed
393206 Medicaid (Title XIX) Cost Adjustments: Non-Duke Patients -
Valid for: Closed
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: Closed
393209 Medicaid (Title XIX) Cost Adjustments: Hospice -
Valid for: Closed
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: Closed
394200 CRU Basic Service Adjustments -
Valid for: Closed
394300 CRU Ancillary & Laboratory Services Adjustments -
Valid for: Closed
394400 CRU Category B Adjustments -
Valid for: Closed
394900 All Other Research Adjustments -
Valid for: DUHS, Univ
395000 North Carolina State Agencies -
Valid for: Closed
395500 Worker's Compensation -
Valid for: DUHS, Univ
395600 Managed Care Contractual Adjustments -
Valid for: Closed
395800 Duke Health Service -
Valid for: Closed
395900 All Other Adjustments -
Valid for: DUHS, Univ
395901 All Other Adjustments: Inpatient -
Valid for: DUHS
395902 Administrative Adjustments Other - Outpatient -
Valid for: DUHS
395903 All Other Adjustments: Emergency Dept. -
Valid for: DUHS
395904 All Other Adjustments: Skilled Nursing Facility -
Valid for: Closed
395905 All Other Adjustments: Home Health -
Valid for: Closed
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: Closed
395910 Reserve Management -
Valid for: Closed
395911 Other Adj - Internal Patient pass-through -
Valid for: DUAP, Univ
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
396006 Risk Based Shared Gain/Loss -
Valid for: DUHS
To record savings or losses associated with risk-based non-governmental contractual agreements.
398100 Bad Debt Accrual -
Valid for: Closed
398200 Bad Debt: Medicare Deductibles and Co-Insurance -
Valid for: Closed
399000 Capitation: DEHP/SANUS -
Valid for: DUHS
399100 Capitation: Healthsource -
Valid for: Closed
399200 Capitation: Wellpath -
Valid for: Closed
399300 Capitation: Plan A -
Valid for: Closed
399400 Capitation: Plan B -
Valid for: Closed
399500 Capitation: Plan C -
Valid for: Closed
399600 Capitation: Plan D -
Valid for: Closed
399700 Capitation: Plan E -
Valid for: DUHS
399800 Capitation: Plan F -
Valid for: Closed
399900 Capitation: Plan Other -
Valid for: DUHS