These tools will no longer be maintained as of December 31, 2024. Archived website can be found here. PubMed4Hh GitHub repository can be found here. Contact NLM Customer Service if you have questions.


Pubmed for Handhelds

PUBMED FOR HANDHELDS

Search MEDLINE/PubMed

  • Title: Establishing reserves for capitation contracts.
    Author: Sulger JF.
    Journal: Healthc Financ Manage; 1996 Jul; 50(7):52-4, 56, 58. PubMed ID: 10158695.
    Abstract:
    Capitation introduces a number of significant considerations to financial reporting that normally are associated with insurance. These considerations arise for two reasons: (1) because providers receive revenue before services are rendered and (2) because providers assume the risk that the expenses they incur in delivering contracted services may exceed revenue. Both factors should be accounted for on financial statements by creating reserves representing actual and potential liabilities associated with capitation contracts as of the statement date. Continuous review of these reserves is necessary to ensure they remain adequate and are allocated appropriately.
    [Abstract] [Full Text] [Related] [New Search]