Patient service revenues are reported net of contractual adjustments in the operating statements. Differences between the actual contractual adjustments and estimated contractual adjustments are treated as changes in accounting estimate. Note disclosure is used to inidcate methods of revenue recognition and description of the types of contractual adjustments.
Patient service revenues are reported net of contractual adjustments in the operating statements. Differences between the actual contractual adjustments and estimated contractual adjustments are treated as changes in accounting estimate. Note disclosure is used to inidcate methods of revenue recognition and description of the types of contractual adjustments.
ReplyDelete