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Abbreviations used in this section:
AAG-HCO
Health Care Entities (AICPA audit and accounting guide -- 2017 edition)
AAG-REV
Revenue Recognition (AICPA audit and accounting guide – 2018 edition)
CAH
Critical Access Hospital
CCRC
Continuing care retirement community
CMS
Centers for Medicare and Medicaid Services
EHR
Electronic health record
FinREC
AICPA's Financial Reporting Executive Committee
HCO
Health care organization
HFMA
Healthcare Financial Management Association
HMO
Health maintenance organization
MCO
Managed care organization
P&PB
HFMA's Principles and Practices Board
PPM
Physician practice management company
PPO
Preferred provider organization
PPS
Medicare's prospective payment system
SNF
Skilled nursing facility
TIS
see TPA
TPA
AICPA Technical Information Service (TIS) Technical Practice Aids (TPA) volume
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