US GAAP Disclosure List

↑Content

Health Care Organizations


ItemTypePeriodBalanceDescription
Health Care Organizations text
Charity Care text
Continuing Care Retirement Communities text
Health Care Organization, Expenses, Net text
Malpractice Loss Contingency Disclosure textThe entire disclosure for the accrual for malpractice loss contingencies (general and professional liability) which may include the policy used for accruing the loss contingency, the nature and amount of any accrual, and any significant estimate used to determine the accrual.
Schedule of Health Care Trust Fund text
Contractual Adjustments and Third Party Settlements, Policy textDisclosure of accounting policy for contractual adjustments and third-party settlements.
Business and Contractual Arrangements for Prepaid Health Care Service Providers textThe entire disclosure for prepaid health care service provider's significant business and contractual arrangements with hospitals, physicians, or other associated entities.
Health Care Organization, Accounts Receivable Due from Third-Party Payor, Retroactive Adjustment$instantdebitAmount of receivable from retroactive adjustment for final settlement or appeal due from third-party payor.
Charity Care, Direct and Indirect Cost Basis, Amount$durationdebitThe amount of charity care provided during the period based on the provider's direct and indirect costs of providing charity care services.
Charity Care, Other Measurement Basis, Amount$durationdebitThe amount of charity care provided during the period on a basis other than the provider's direct and indirect costs of providing charity care services.
Charity Care, Reimbursements Received$durationcreditThe amount of subsidies received by the entity for providing charity care, for example, from an uncompensated care fund.
Charity Care Disclosure, Policy textDisclosure of accounting policy for charity care which may include the entity's policy for determining qualification for charity status and quantification of charity services.
Charity Care, MethodologytextDescription of management's policy for providing charity care and the method used to determine the costs of providing charity care.
Continuing Care Retirement Communities, DescriptiontextDescription of continuing care retirement community, including nature of continuing-care contract, statutory escrow or similar requirement, and refund policy.
Continuing Care Retirement Communities, Obligation for Future Service, Amount$instantcreditPresent value of liability to provide future service and use of facility related to continuing-care contract.
Continuing Care Retirement Communities, Obligation for Future Service, Interest Rate%instantInterest rate used to discount liability to provide future service related to continuing-care contract.
Continuing Care Retirement Communities, Refund Obligation$instantcreditAmount of refund obligation under existing contract for continuing care retirement community.
Health Care Organization, Expenses, Gross text
Health Care Organization, Stop Loss Insurance Recoveries$durationcreditAmount of stop-loss insurance recoveries. In stop-loss insurance, prepaid health care providers or associated entities transfer portions of their financial risks to other companies. A provider typically contracts to recover health care costs in excess of stated amounts during the contract periods.
Health Care Organization, Expenses, Net, Total$durationdebitTotal costs of health care costs, net of recoveries of stop-loss insurance. Costs of services rendered (including costs of services rendered but not yet reported).
Malpractice Loss Contingency, Accrual text
Insurance Receivable for Malpractice text
Movement in Malpractice Loss Contingency textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Malpractice Loss Contingency, Period Cost, Net, Recognized in Income Statement text
Malpractice Insurance text
Health Care Trust Fund textTable of health care organization trust fund, including whether the fund is legally revocable or irrevocable, the amount of assets expected to be liquidated to pay malpractice claims classified as current assets, noncurrent assets of the fund, revenues, administrative expenses and any other pertinent facts about the trust fund.

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