SPECIAL ACCOUNTING PROBLEMS OF SPECIFIC TYPES OF PROVIDERS in Visual Studio .NET

Maker QR Code ISO/IEC18004 in Visual Studio .NET SPECIAL ACCOUNTING PROBLEMS OF SPECIFIC TYPES OF PROVIDERS
364 SPECIAL ACCOUNTING PROBLEMS OF SPECIFIC TYPES OF PROVIDERS
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(d) The portion of an employee s compensation and bene ts that relates to the initial contract acquisitions The costs of acquiring initial continuing-care contracts that are described in (a) above and are expected to be recovered from future contract revenues should be capitalized in accordance with FASB Statement No 67, Accounting for Costs and Initial Rental Operations of Real Estate Projects, and amortized to expense on a straight-line basis over the average expected remaining lives of the residents under the contract or the contract term, if shorter Such costs incurred after a CCRC is substantially occupied or one year following completion should be expensed when incurred Costs that are described in (b) should be expensed, and costs described in (c) and (d) should be accounted for in conformity with the guidance in SOP 98-5, Reporting on the Costs of Start-Up Activities Advertising cost is not a component of costs of acquiring initial continuing-care contracts Advertising cost incurred in connection with acquiring initial continuing-care contracts should be accounted for in conformity with the guidance in SOP 93-7, Reporting on Advertising Costs An exposure draft of a proposed SOP, Accounting for Certain Costs and Activities Related to Property, Plan and Equipment, was issued in 2001 that would amend the guidance regarding capitalization of certain of the costs described in (a) (b) PREPAID HEALTH CARE PLANS Prepaid health care plans provide or arrange for the delivery of health care services to a speci ed group of individuals in exchange for a xed, predetermined fee The most common form of prepaid health care organization is the HMO Some have questioned the need for developing speci c guidance for the HMO industry when GAAP for insurance companies might be applied to certain similar transactions entered into by HMOs The fundamental difference noted in the accounting guidance for the two industries is that HMOs undertake to provide (or arrange for the provision of) health care services in addition to their role as a third-party payer Because FASB Statement No 60 and other relevant insurance industry principles are applicable only to contracts that involve payment for health care services (not to contracts that extend to the provision of health care services), specialized guidance was needed That guidance is discussed next (i) Expense Recognition Issues The event that triggers an HMO to recognize claim expense is the provision of health care services to an enrolled member, not the occurrence of an accident or illness In order to achieve a proper matching of the HMO s revenues and expenses, as a general rule the costs of providing health care services to HMO members should be reported in the periods in which those services are actually rendered This is true even if the subscriber is being treated for an illness that requires long-term treatment It is not appropriate to estimate and accrue the expense of the entire spell of illness in the period in which the diagnosis is made However, in certain situations it is appropriate for HMOs to accrue the costs of health care services These are set forth in the following items
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Contractual or Regulatory Obligations If an HMO member is hospitalized at the end of the premium period, in situations where the contract or prevailing regulations obligate the HMO to continue to provide care to members after the end of the premium period, the HMO will have to accrue the total costs of these hospitalization services An example would be if the HMO is contractually obligated to continue to provide coverage for hospital stays that are in progress at the end of the premium period IBNR Incurred but not Reported Accruals IBNR accruals must be estimated and reserves recorded for services that have been rendered by providers but not reported to the HMO as of the nancial statement date This will include recurring claims from the HMO s contracted providers, claims from specialists, and claims arising from situations in which a subscriber requires medical care outside of the HMO s service area (such as while traveling) In such cases, the HMO should accrue the costs of any services rendered during the scal period for which payment has not been
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