Line 2b, Accrued Receivables (Principal) - (Rev. 5, 08-30-02)

270.3 - Line 2b, Accrued Receivables (Principal) - (Rev. 5, 08-30-02) A1-1923.3, A1-1943.3, B1-4923.3, B1-4943.3 Line 2b is not applicable to carriers or to MSP. The intermediary enters the number and amount of Periodic Interim Payment (PIP) accrued receivables, fiscal year-to-date on this line. The only receivables a FI will accrue are those that result from comparing PIP payments to claims submitted. For each quarterly reporting period, a new accrual is established and the prior quarter's accrual must be reversed or zeroed out. Both the establishment and reversal of the PIP accrual must be reflected in this line, except for the reversal of the September's quarterly accrual, which would be reflected in Line 5a, Adjusted Amounts, Internal Adjustments (see Exhibit 13, Periodic Interim Payments (PIP) Protocol for Estimating Payables/Receivables for the Form CMS-750A/B, Statement of Financial Position).