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This chapter provides an overview of special topics that are unique to the health care revenue cycle. It covers the accounting considerations of uncompensated services as well as the related disclosure requirements associated with those services. In addition, this chapter addresses accounting and financial reporting for provider tax programs, contract assets and liabilities, and government assistance to health care organizations.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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