Charges for Services Provided in Different Accounting Years

10.4 - Charges for Services Provided in Different Accounting Years (Rev. 1, 10-01-03) SNF-529.2 The SNF must not put charges for services provided in different accounting years on the same bill. At the end of the SNF's accounting year, the SNF should submit a bill that contains the charges for all services furnished to the patient since the last bill through the end of the year. The SNF should include bills in which the deductible covers all charges. All services furnished in the succeeding accounting year should be placed on a separate bill. Complete all items on the subsequent bill.