Medicare Financial Management Manual (Pub. 100-06), Ch. 5 § 270.4
Line 3, Interest Earned (Interest) - (Rev. 5, 08-30-02)
270.4 - Line 3, Interest Earned (Interest) - (Rev. 5, 08-30-02)
A1-1923.4, A1-1943.4, B1-4923.4, B1-4943.4
The contractor enters the number and amount of interest earned on: (a) existing or new
receivables established at its location during the FY; and (b) the interest earned on
receivables transferred to it, following the date the receivables are established on its
records. The contractor shall not include the amount of accrued interest earned at other
locations. It shall report the accrued interest earned at other locations as transferred in on
Line 5b, 5d, 5f or 6b, Transferred In Amounts.