US GAAP Disclosure List 2017

↑Content

Health Care Organizations


ItemTypePeriodBalanceDescription
Health Care Organizations text
Charity Care text
Continuing Care Retirement Communities text
Health Care Organization Revenue and Expense text
Health Care Organization, Disclosures for Certain Health Care Entities 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.
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, Advance Fees, Policy textDisclosure of accounting policy for calculating advance fees which may include the entity's policy for (1) calculating the liability for the obligation to provide future services, (2) their refund policy for refundable fees, (3) the method of amortization of the liability for entrance fees that are refundable, and (4) the basis and method of amortization of deferred revenue related to entrance fees that are refundable if the contract holder's unit is reoccupied. Alternate captions include entrance fees and entrance fees and membership fees earned and cancellation penalties.
Continuing Care Retirement Communities, Obligations, Policy textDisclosure of accounting policy for transactions within the continuing care retirement community which may include (1) the nature of related continuing-care contracts, (2) the carrying amount of the liability to provide future services and the use of facilities presented at present value in the financial statements (if not separately disclosed), (3) the interest rate to discount that liability, (4) the statutory escrow or similar requirements, and (5) the refund policy of the continuing care community and the general amount of the refund obligation under the existing contracts.
Health Care Organization, Revenue, DescriptiontextDisclosure of inflows or other enhancements of assets of the health care organization or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations. Disclosure may include the types of revenue being reported, when the revenue is reported and pertinent revenue methodology and assumptions.
Health Care Organization, Revenue text
Health Care Organization, Revenue Net of Patient Service Revenue Provisions text
Health Care Organization, Expenses, Net text
Schedule of Revenue Sources, Health Care Organization textTabular disclosure of patient service revenue (net of contractual allowances and discounts), by major payor source of revenue for health care organizations.
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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