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Concept information

social science subjects > health and social care > health care management > accounting and activity-based costing > contractual adjustment
social science subjects > business and management > finance > contractual adjustment

Terme préférentiel

contractual adjustment  

Définition(s)

  • Most health care providers participate in contracts with third-party payers that reimburse the provider less than the amount charged for services. The difference between established rates charged by a health care provider for services rendered to a patient and the amount actually paid for those services by a third party under a negotiated payment contract is recognized in the financial statements as a contractual adjustment. [Source: Encyclopedia of Health Care Management; Contractual Adjustments]

Concept(s) générique(s)

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URI

http://data.loterre.fr/ark:/67375/N9J-D6MSRJCF-Z

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