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.