Medicare Financial Management Manual (Pub. 100-06), Ch. 5 § 270.13
Line 8, Allowance for Uncollectible Accounts (Principal &
270.13 - Line 8, Allowance for Uncollectible Accounts (Principal &
Interest) - (Rev. 5, 08-30-02)
A1-1923. 13, A1-1943.13, B1-4923.13, B1-4943.13
The contractor enters the amount of the ending balance reported in Line 7 for accounts
receivable it estimates will not be collectible. (See Exhibit 14, Allowance for
Uncollectible Accounts).