Assuming the services of the residents are billed in the name of the preceptor, it is recommended that the teaching and clinical time of the preceptor be counted in place of the resident time when calculating FTEs. Similarly, credit the encounters to the preceptor. Sliding fee discount adjustments are those hardship or charity discount arrangements provided to patients upon registration or at the time of service. They reflect the site's action to remove a financial barrier for indigent patients prior to their seeking or receiving service. Other self pay adjustments include all bad debt and charity care adjustments taken or granted to self-pay patients who were initially charged a full, discounted, or partial fee but who subsequently were either unwilling or unable to pay the amounts charged.
Sites reporting on a cash basis recognize revenue as it is received.
Sites reporting on an accrual basis recognize revenue as it is earned. These sites are to report net revenue, meaning gross charges minus contractual allowances, adjustments and bad debt on line 2. Sites reporting on a modified accrual basis use some combination of the cash and accrual methods. The scope of patient service activity reported on both tables is identical. If the cash basis accounting method is used, the patient service revenue reported on table 5 will equal the total amount collected that is reported on table 4.