In this Issue:
•Income recognition issues associated with bundled payment arrangements
•Income recognition related to electronic health records
•Developments involving the nonaccrual experience method of accounting for bad debts
•Issues faced by healthcare providers with respect to the tangible property regulations
- Excerpt from Bundled Payments:
In a typical bundled payment arrangement, a healthcare provider receives a single bundled payment and then distributes individual payments to specialists and other care providers
Example: Hospital receives payment for hip replacement surgery and then distributes to the anesthesiologist, surgeon, medical device company, etc., to cover the costs of various services.
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