Medicare Managed Care Manual (Pub. 100-16), Ch. 17a § 100.2

Cash Basis of Accounting

Last amended: 2001Year: 2001Length: 39 wordsOfficial source
100.2 - Cash Basis of Accounting (Rev. 4, 10-01-01) Under the cash basis of accounting, revenues are recognized only when cash is received and expenditures for expense and asset items are not recorded until cash is disbursed for them.
Medicare Managed Care Manual (Pub. 100-16), Ch. 17a § 100.2: Cash Basis of Accounting | Justis AI