** by Jean Roth , jroth@nber.org , 2016-06-06 ********************************************************************* ## pr2_4030_to_4034(cont.).doc has EA instructions in 4030.1 Line 64--Enter the program allowable bad debts, reduced by the bad debt recoveries. If recoveries exceed the current year’s bad debts, line 64 and 65 will be negative. Line 65--Enter the result of line 64 (including negative amounts) times 70 percent. Line 66--Enter the gross allowable bad debts for dual eligible beneficiaries. This amount is reported for statistical purposes only. These amounts must also be reported on line 64. ********************************************************************* ## pr2_4030_to_4034(cont.).doc has EB instructions in 4030.2 Allowable bad debts (Exclude bad debts for professional services) Line 34--Enter from your records allowable bad debts for deductibles and coinsurance net of recoveries for other services, excluding professional services. Do not include ESRD bad debts. These are reported on line 33. Bad debts associated with ambulance services rendered (since these costs are reimbursed on a fee basis) are not allowable. If recoveries exceed the current year’s bad debts, lines 34 and 35 will be negative. Line 35--Multiply the amount (including negative amounts) on line 34 by 70 percent (hospitals and subproviders only). The reduction does not apply to Critical Access Hospitals. Line 36--Enter the gross allowable bad debts for dual eligible beneficiaries. This amount is reported for statistical purposes only. This amount must also be reported on line 34. ********************************************************************* ## pr2_4030_to_4034(cont.).doc has E3_1 instructions in 4033.1 Line 11--Enter program allowable bad debts reduced by recoveries. If recoveries exceed the current year’s bad debts, lines 11 and 12 will be negative. Line 12--Multiply the amount (including negative amounts) from line 11 by 70 percent. Line 13--Enter the gross allowable bad debts for dual eligible beneficiaries. This amount is reported for statistical purposes only. This amount must also be reported on line 11. ********************************************************************* ## pr2_4030_to_4034(cont.).doc has E3_2 instructions in 4033.2 Line 23--Enter program allowable bad debts reduced by recoveries. If recoveries exceed the current year’s bad debts, lines 23 and 24 will be negative. Line 24--Multiply the amount (including negative amounts) from Line 23 by 70 percent. Line 25--Enter the gross allowable bad debts for dual eligible beneficiaries. This amount is reported for statistical purposes only. This amount must also be reported on line 23. ********************************************************************* when (WKSHT_CD EQ "E00A18A" and CLMN_NUM="00100" and LINE_NUM="06400") varname="e_a_hos_c1_64"; ** Allowable bad debts (see instructions) ; ** ip ; ** E00A18A,06400,00100 ; when (WKSHT_CD EQ "E00A18A" and CLMN_NUM="00100" and LINE_NUM="06500") varname="e_a_hos_c1_65"; ** Adjusted reimbursable bad debts (see instructions) ; ** ip ; ** E00A18A,06500,00100 ; when (WKSHT_CD EQ "E00A18A" and CLMN_NUM="00100" and LINE_NUM="06600") varname="e_a_hos_c1_66"; ** Allowable bad debts for dual eligible beneficiaries (see instructions) ; ** ip ; ** E00A18A,06600,00100 ; when (WKSHT_CD EQ "E30A181" and CLMN_NUM="00100" and LINE_NUM="01100") varname="e3_1_hos_c1_11"; ** Allowable bad debts (exclude bad debts for professional services) (see instructions) ; ** ip tefra ; ** E30A181,01100,00100; when (WKSHT_CD EQ "E30A181" and CLMN_NUM="00100" and LINE_NUM="01200") varname="e3_1_hos_c1_12"; ** Adjusted reimbursable bad debts (see instructions) ; ** ip tefra ; ** E30A181,01200,00100; when (WKSHT_CD EQ "E30A181" and CLMN_NUM="00100" and LINE_NUM="01300") varname="e3_1_hos_c1_13"; ** Allowable bad debts for dual eligible beneficiaries (see instructions) ; ** ip tefra ; ** E30A181,01300,00100 ; when (WKSHT_CD EQ "E30A182" and CLMN_NUM="00100" and LINE_NUM="02300") varname="e3_2_hos_c1_23"; ** Allowable bad debts (exclude bad debts for professional services) (see instructions) ; ** ip cost ; ** E30A182,02300,00100 ; when (WKSHT_CD EQ "E30A182" and CLMN_NUM="00100" and LINE_NUM="02400") varname="e3_2_hos_c1_24"; ** Adjusted reimbursable bad debts (see instructions) ; ** ip cost ; ** E30A182,02300,00100; when (WKSHT_CD EQ "E30A182" and CLMN_NUM="00100" and LINE_NUM="02500") varname="e3_2_hos_c1_25"; ** Allowable bad debts for dual eligible beneficiaries (see instructions) ; ** ip cost ; ** E30A182,02400,00100 ; when (WKSHT_CD EQ "E00A18B" and CLMN_NUM="00100" and LINE_NUM="03400") varname="e_b_hos_c1_34"; ** Allowable bad debts (see instructions) ; ** op ; ** E00A18B,03400,00100 ; when (WKSHT_CD EQ "E00A18B" and CLMN_NUM="00100" and LINE_NUM="03500") varname="e_b_hos_c1_35"; ** Adjusted reimbursable bad debts (see instructions) ; ** op ; ** E00A18B,03500,00100 ; when (WKSHT_CD EQ "E00A18B" and CLMN_NUM="00100" and LINE_NUM="03600") varname="e_b_hos_c1_36"; ** Allowable bad debts for dual eligible beneficiaries (see instructions) ; ** op ; ** E00A18B,03600,00100 ; ********************************************************************* ## These are from hosp10_2010_ALPHA.CSV ## pr2_4040_to_4049(cont.).doc has G2 instructions in section 4040 135 "G200000","03000","00000","BAD DEBTS" 93 "G200000","03000","00000","BAD DEBT EXPENSE" 91 "G200000","03000","00000","BAD DEBT" 59 "A800000","03308","00000","MEDICARE BAD DEBT - PART A" 52 "G200000","03100","00000","BAD DEBTS" 40 "G200000","03100","00000","BAD DEBT" 32 "G200000","03000","00000","PROVISION FOR BAD DEBT" 31 "G200000","03000","00000","PROVISION FOR BAD DEBTS" 28 "G200000","03100","00000","BAD DEBT EXPENSE" 22 "G300000","02700","00000","BAD DEBTS" 21 "G300000","02700","00000","BAD DEBT" 19 "G300000","02700","00000","BAD DEBT EXPENSE" 19 "A800000","03500","00000","BAD DEBT EXPENSE" 19 "A800000","03300","00000","REMOVE BAD DEBT EXPENSE" 18 "A800000","03300","00000","BAD DEBT EXPENSE" 18 "A800000","03300","00000","BAD DEBT" 16 "A800000","03300","00000","BAD DEBT REMOVAL" 15 "G200000","03100","00000","PROVISION FOR BAD DEBT" 14 "G200000","03100","00000","PROVISION FOR BAD DEBTS" 11 "A800000","03700","00000","BAD DEBT EXPENSE" 10 "G100000","01400","00000","BAD DEBT RECONCILIATION" 10 "A800000","03300","00000","BAD DEBTS" 8 "G200000","03200","00000","BAD DEBTS" 8 "A800000","03700","00000","BAD DEBTS" 8 "A800000","03700","00000","BAD DEBT" 8 "A800000","03600","00000","BAD DEBT EXPENSE" 8 "A800000","03400","00000","BAD DEBTS" 8 "A800000","03400","00000","BAD DEBT EXPENSE" 7 "A800000","03900","00000","BAD DEBT EXPENSE" 7 "A800000","03800","00000","BAD DEBT EXPENSE" 6 "A800000","04300","00000","BAD DEBT EXPENSE" 6 "A800000","03900","00000","REMOVE BAD DEBTS" 6 "A800000","03600","00000","BAD DEBTS" 6 "A800000","03302","00000","HOSPITAL BAD DEBT" 5 "A800000","04000","00000","BAD DEBTS" 5 "A800000","03800","00000","BAD DEBT" 5 "A800000","03500","00000","BAD DEBTS" 5 "A800000","03305","00000","BAD DEBT EXP" 5 "A800000","03304","00000","BAD DEBT EXPENSE" 5 "A800000","03302","00000","BAD DEBT EXPENSE" 5 "A800000","03301","00000","BAD DEBT EXPENSE" 4 "G200000","03700","00000","BAD DEBT" 4 "G200000","03200","00000","BAD DEBT EXPENSE" 4 "G200000","03200","00000","BAD DEBT" 4 "A800000","04200","00000","BAD DEBT EXPENSE" 4 "A800000","03900","00000","BAD DEBTS" 4 "A800000","03500","00000","BAD DEBT" 4 "A800000","03318","00000","BAD DEBT EXPENSE" 4 "A800000","03305","00000","BAD DEBT EXPENSE" 4 "A800000","03303","00000","BAD DEBT EXPENSE" 4 "A800000","03302","00000","BAD DEBTS" 3 "G300000","02701","00000","BAD DEBTS" 3 "G300000","02401","00000","BAD DEBT RECOVERY" 3 "G200000","03500","00000","BAD DEBTS" 3 "G200000","03100","00000","PROVISIONAL BAD DEBT" 3 "E00A18A","07000","00000","CROSSOVER INPATIENT BAD DEBTS" 3 "A800000","04502","00000","BAD DEBTS" 3 "A800000","04400","00000","BAD DEBTS" 3 "A800000","04400","00000","BAD DEBT EXPENSE" 3 "A800000","04300","00000","BAD DEBT" 3 "A800000","04100","00000","BAD DEBTS" 3 "A800000","03900","00000","BAD DEBT" 3 "A800000","03811","00000","BAD DEBT EXPENSE" 3 "A800000","03810","00000","BAD DEBT EXPENSE" 3 "A800000","03805","00000","BAD DEBT EXPENSE" 3 "A800000","03800","00000","HOSPITAL BAD DEBT" 3 "A800000","03701","00000","BAD DEBTS" 3 "A800000","03400","00000","BAD DEBT" 3 "A800000","03376","00000","BAD DEBT EXPENSE" 3 "A800000","03358","00000","BAD DEBT EXPENSE" 3 "A800000","03314","00000","BAD DEBT EXPENSE" 3 "A800000","03313","00000","BAD DEBT EXPENSE" 3 "A800000","03312","00000","BAD DEBT EXPENSE" 3 "A800000","03310","00000","BAD DEBT EXPENSE" 3 "A800000","03308","00000","BAD DEBT EXPENSE" 3 "A800000","03307","00000","BAD DEBTS" 3 "A800000","03307","00000","BAD DEBT" 3 "A800000","03306","00000","HOSPITAL BAD DEBT" 3 "A800000","03306","00000","BAD DEBT EXPENSE" 3 "A800000","03303","00000","BAD DEBT" 2 "G300000","02701","00000","BAD DEBT EXPENSE" 2 "G300000","02700","00000","PROVISION FOR BAD DEBTS" 2 "G300000","02700","00000","PROVISION FOR BAD DEBT" 2 "G300000","02700","00000","OTHER EXPENSES - BAD DEBT" 2 "G200000","03800","00000","BAD DEBT" 2 "G200000","03400","00000","BAD DEBT" 2 "G200000","03000","00000","PROVISIONS FOR BAD DEBTS" 2 "G200000","03000","00000","PROVISION OF BAD DEBT" 2 "G200000","03000","00000","HOSPITAL BAD DEBT" 2 "G200000","03000","00000","BAD DEBTS NOT ON C/R" 2 "A800000","04802","00000","BAD DEBT EXPENSE" 2 "A800000","04507","00000","BAD DEBT EXPENSE" 2 "A800000","04504","00000","BAD DEBTS" 2 "A800000","04503","00000","BAD DEBTS" 2 "A800000","04503","00000","BAD DEBT EXPENSE" 2 "A800000","04502","00000","BAD DEBT EXPENSE" 2 "A800000","04500","00000","BAD DEBT EXPENSE" 2 "A800000","04401","00000","BAD DEBT EXPENSE" 2 "A800000","04400","00000","BAD DEBT" 2 "A800000","04100","00000","BAD DEBT EXPENSE" 2 "A800000","04100","00000","BAD DEBT" 2 "A800000","04000","00000","BAD DEBT EXPENSE" 2 "A800000","04000","00000","BAD DEBT" 2 "A800000","03809","00000","BAD DEBT EXPENSE" 2 "A800000","03808","00000","BAD DEBT EXPENSE" 2 "A800000","03807","00000","BAD DEBT EXPENSE" 2 "A800000","03806","00000","BAD DEBT EXPENSE" 2 "A800000","03804","00000","BAD DEBT EXPENSE" 2 "A800000","03803","00000","BAD DEBT EXPENSE" 2 "A800000","03802","00000","BAD DEBT EXPENSE" 2 "A800000","03801","00000","BAD DEBT EXPENSE" 2 "A800000","03800","00000","PROVISION FOR BAD DEBTS" 2 "A800000","03800","00000","BAD DEBTS" 2 "A800000","03703","00000","BAD DEBTS" 2 "A800000","03702","00000","BAD DEBTS" 2 "A800000","03700","00000","HOSPITAL BAD DEBT" 2 "A800000","03502","00000","BAD DEBT EXPENSE" 2 "A800000","03400","00000","PROVISION FOR BAD DEBTS" 2 "A800000","03385","00000","BAD DEBTS" 2 "A800000","03365","00000","BAD DEBT EXPENSE" 2 "A800000","03364","00000","BAD DEBT EXPENSE" 2 "A800000","03363","00000","BAD DEBT EXPENSE" 2 "A800000","03362","00000","BAD DEBT EXPENSE" 2 "A800000","03361","00000","BAD DEBT EXPENSE" 2 "A800000","03360","00000","BAD DEBT EXPENSE" 2 "A800000","03359","00000","BAD DEBT EXPENSE" 2 "A800000","03357","00000","BAD DEBT EXPENSE" 2 "A800000","03356","00000","BAD DEBT EXPENSE" 2 "A800000","03335","00000","BAD DEBT EXPENSE" 2 "A800000","03332","00000","BAD DEBT EXPENSE" 2 "A800000","03326","00000","BAD DEBT EXP" 2 "A800000","03325","00000","REMOVE BAD DEBT EXPENSE" 2 "A800000","03325","00000","BAD DEBT EXPENSE" 2 "A800000","03324","00000","REMOVE BAD DEBT EXPENSE" 2 "A800000","03324","00000","BAD DEBT EXPENSE" 2 "A800000","03323","00000","REMOVE BAD DEBT EXPENSE" 2 "A800000","03323","00000","BAD DEBT EXPENSE" 2 "A800000","03322","00000","REMOVE BAD DEBT EXPENSE" 2 "A800000","03320","00000","BAD DEBT EXPENSE" 2 "A800000","03319","00000","BAD DEBT EXPENSE" 2 "A800000","03317","00000","BAD DEBT EXPENSE" 2 "A800000","03316","00000","BAD DEBT EXPENSE" 2 "A800000","03315","00000","BAD DEBTS" 2 "A800000","03311","00000","BAD DEBT EXPENSE" 2 "A800000","03308","00000","BAD DEBTS" 2 "A800000","03307","00000","BAD DEBT EXPENSE" 2 "A800000","03306","00000","BAD DEBTS" 2 "A800000","03306","00000","BAD DEBT" 2 "A800000","03304","00000","HOSPITAL BAD DEBT" 2 "A800000","03304","00000","BAD DEBT" 2 "A800000","03303","00000","BAD DEBTS" 2 "A800000","03302","00000","BAD DEBT" 2 "A800000","03301","00000","BAD DEBT" 2 "A800000","03300","00000","REMOVE BAD DEBTS" 2 "A800000","03300","00000","PROVISION FOR BAD DEBTS" 2 "A800000","03300","00000","HOSPITAL BAD DEBTS" 2 "A800000","03300","00000","BAD DEBT ALLOCATION" 1 "G300000","02706","00000","AUDIT AJES - BAD DEBTS" 1 "G300000","02704","00000","BAD DEBT EXPENSE" 1 "G300000","02704","00000","BAD DEBT" 1 "G300000","02703","00000","OTHER EXPENSE-BAD DEBTS" 1 "G300000","02702","00000","NON-PATIENT BAD DEBT" 1 "G300000","02702","00000","BAD DEBT" 1 "G300000","02701","00000","PROVISION FOR BAD DEBTS" 1 "G300000","02701","00000","PROVISION FOR BAD DEBT" 1 "G300000","02701","00000","BAD DEBTS OP" 1 "G300000","02701","00000","BAD DEBT EXPENSES" 1 "G300000","02701","00000","BAD DEBT" 1 "G300000","02700","00000","OTHER EXPENSES BAD DEBT" 1 "G300000","02700","00000","OTHER EXPENSES - BAD DEBT" 1 "G300000","02700","00000","OTHER BAD DEBT" 1 "G300000","02700","00000","NET BAD DEBT EXPENSE" 1 "G300000","02700","00000","EXP NOT ON WKT A - BAD DEBTS" 1 "G300000","02700","00000","BAD DEBTS IP" 1 "G300000","02700","00000","BAD DEBT & PROV FOR UNCOMP CARE" 1 "G300000","02700","00000","BAD DEBT EXPENSE NOT ON W/S A" 1 "G300000","02700","00000","BAD DEBT EXPENSE- NOT ON WKT A" 1 "G300000","02700","00000","BAD DEBT EXP" 1 "G300000","02700","00000","BAD DEBT AND BUILDING LEASE" 1 "G300000","02415","00000","BAD DEBT RECOVERY" 1 "G300000","02408","00000","BAD DEBT RECOVERY" 1 "G300000","02404","00000","BAD DEBT AND CHARITY" 1 "G300000","02403","00000","BAD DEBT RECOVERY" 1 "G300000","02403","00000","BAD DEBT RECOVERIES" 1 "G300000","02402","00000","BAD DEBT RECOVERY" 1 "G300000","02402","00000","ADMINISTRATION BAD DEBT RECOVERIES" 1 "G300000","02401","00000","BAD DEBTS" 1 "G300000","02400","00000","RECOVERY OF BAD DEBTS" 1 "G300000","02400","00000","MISC GRANT BAD DEBT RECOVERY" 1 "G300000","02400","00000","BAD DEBTS RECOVERY" 1 "G300000","02400","00000","BAD DEBT RECOVERIES" 1 "G200000","04100","00000","JRB BAD DEBT" 1 "G200000","04100","00000","BAD DEBT EXPENSE" 1 "G200000","03800","00000","BAD DEBTS INCLUDED AS CONTRACTUALS" 1 "G200000","03800","00000","BAD DEBTS" 1 "G200000","03800","00000","BAD DEBT EXPENSE AUDIT ADJUSTMENT" 1 "G200000","03800","00000","BAD DEBT EXPENSE" 1 "G200000","03700","00000","RECOVERY OF BAD DEBT" 1 "G200000","03700","00000","PROVISION FOR BAD DEBT OFF" 1 "G200000","03700","00000","BAD DEBTS MOVED TO GRANT" 1 "G200000","03700","00000","BAD DEBTS" 1 "G200000","03700","00000","BAD DEBT EXPENSE" 1 "G200000","03700","00000","BAD DEBT COLLECTION EXPENSES" 1 "G200000","03700","00000","BAD DEBT COLLECTION AGENCY" 1 "G200000","03400","00000","OTHER FOUNDATION BAD DEBT" 1 "G200000","03300","00000","BAD DEBTS" 1 "G200000","03200","00000","PROVISION FOR BAD DEBT" 1 "G200000","03200","00000","OTHER ENTITIES NET WITH BAD DEBTS" 1 "G200000","03200","00000","HCP TOTAL EXPENSES W/O BAD DEBT" 1 "G200000","03200","00000","BAD DEBTS - RNRC" 1 "G200000","03200","00000","BAD DEBT PROVISION" 1 "G200000","03100","00000","PROVISION FOR NET BAD DEBT" 1 "G200000","03100","00000","PROVISION FOR BAD DEBTS" 1 "G200000","03100","00000","PROVISION FOR BAD DEBT - FINANCIALS" 1 "G200000","03100","00000","PROVISION FOR BAD DEBT EXPENSE" 1 "G200000","03100","00000","PROV BAD DEBT" 1 "G200000","03100","00000","CLINIC BAD DEBT EXPENSE 70 060" 1 "G200000","03100","00000","BAD DEBTS - RMC" 1 "G200000","03100","00000","BAD DEBTS MOVED FROM RIVERSIDE" 1 "G200000","03100","00000","BAD DEBTS EXPENSE" 1 "G200000","03100","00000","BAD DEBTS AND EXCLUDED AREAS" 1 "G200000","03100","00000","BAD DEBT PROVISION" 1 "G200000","03100","00000","BAD DEBT EXPENSE - HOSPITAL & HCP" 1 "G200000","03100","00000","BAD DEBT EXPENSE (EX COLL FEES)" 1 "G200000","03000","00000","PROVISIONS FOR BAD DEBT" 1 "G200000","03000","00000","PROVISION OF BAD DEBTS" 1 "G200000","03000","00000","PROVISION FROM BAD DEBT ACCOUNTS" 1 "G200000","03000","00000","PROVISIONFOR BAD DEBTS" 1 "G200000","03000","00000","PROVISION FOR BAD DEBT & RECOVERIES" 1 "G200000","03000","00000","PHYSICIAN OFFICE BAD DEBT" 1 "G200000","03000","00000","HOSPITAL BAD DEBT EXPENSE" 1 "G200000","03000","00000","GAAP BAD DEBTS" 1 "G200000","03000","00000","BAD DEBTS NOT REPORTED ON WS A" 1 "G200000","03000","00000","BAD DEBTS NOT ON COST REPORT" 1 "G200000","03000","00000","BAD DEBTS EXPENSE" 1 "G200000","03000","00000","BAD DEBT PROVISION" 1 "G200000","03000","00000","BAD DEBT NET" 1 "G200000","03000","00000","BAD DEBT/GOODWILL" 1 "G200000","03000","00000","BAD DEBT EXPNESE" 1 "G200000","03000","00000","BAD DEBT EXPESE" 1 "G200000","03000","00000","BAD DEBT EXPENSE MEDICARE" 1 "G200000","03000","00000","BAD DEBT - 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