Medicare Financial Management Manual (Pub. 100-06), Ch. 5 § 270.12
Line 7b, Non-current Receivables (Principal) - (Rev. 5, 08-30-
270.12 - Line 7b, Non-current Receivables (Principal) - (Rev. 5, 08-30-
02)
A1-193.12, A1-1943.12, B1-4923.12, B1-4943.12
The contractor enters the amount of non-current receivables due more than 12 months
after the reporting period. The definition of non-current receivables includes those
receivables for which the due date is more than 12 months from the end of the reporting
period. For example, those receivables for which the due date is October 1, 2003, 1 year
from the date of a report for September 30, 2002, are non-current receivables.