Archive December 2004 V, No. 12

Coding & Billing

Accounts Receivable 101

Judith English


Judith L. English Accounts receivable means different things to different people.

  • To the CPA, A/R is an asset;
  • to the governing body, A/R is a way to measure the success or failure of the administrator;
  • to the administrator, A/R denotes whether the collections specialist is performing her job properly;
  • and to the collector, A/R is the standard by which she measures her daily accomplishments.
New to Outpatient Surgery Magazine?
Sign-up to continue reading this article.
Register Now
Have an account? Please log in:
Email Address:
  Remember my login on this computer

advertiser banner

Other Articles That May Interest You

Coding & Billing: 5 Keys to Self-Pay Collections

When the patient is the payer, payment is required at time of service.

Aetna Medical Director's Stunning Admission on Denying Care

Coding & Billing: How Much Are You Leaving on the Table?

A busy surgical center shares 4 tips to collect all that's rightfully yours.