54 tagged with "Healthcare"
Financial management and accounting solutions for healthcare businesses
Pediatric SLP Clinic Bookkeeping: The Three-Payer Mix That Breaks Most Practices' Books
A bookkeeping playbook for pediatric speech-language pathology private practices — recognizing commercial, Medicaid EPSDT, and school-district IEP revenue under ASC 606, handling deferred self-pay packages, classifying therapists under state ABC tests, capitalizing AAC devices under Section 179, and tracking the KPIs that keep a clinic solvent.
Residential Assisted Living Bookkeeping: A Complete Guide for 6-to-16 Bed Owner-Operators
A working guide to bookkeeping for owner-operated residential assisted living and personal care homes — ASC 606 treatment of community fees, payer-mix subledgers for Medicaid waiver and VA Aid and Attendance, caregiver W-2 vs 1099 classification, cost segregation strategy after the 2025 bonus depreciation reset, and the seven KPIs that predict profitability in 6-to-16 bed senior care homes.
Sober Living Home Bookkeeping: NARR Levels, EKRA Compliance, and Per-Bed Revenue Recognition
How recovery residences should structure their chart of accounts, classify house managers and peer-recovery mentors, handle resident deposits as trust liabilities, and track bed-days, RevPAB, and occupancy under NARR, EKRA, and ASC 606.
Audiologist and Hearing Aid Dispensary Bookkeeping: Medicare Part B, ASC 606 Trial Returns, and Section 179
A working bookkeeping playbook for independent audiology practices, covering ASC 606 revenue recognition for bundled hearing aid sales, Medicare Part B coding under the 2026 conversion factor, trial period return reserves, OTC competition, Section 179 equipment deductions, and monthly reconciliation against Sycle, Blueprint, and CounselEAR.
Fertility Clinic and IVF Practice Bookkeeping: ASC 606, Refund Guarantees, and Donor Pass-Throughs
A practical guide to fertility-clinic accounting — applying ASC 606 across IVF cycle obligations, estimating refund-guarantee liabilities, treating donor and gestational-carrier fees as agent pass-throughs, recognizing cryostorage revenue ratably, and using Section 179 on embryology lab equipment.
Independent Community Pharmacy Bookkeeping: PBM Reconciliation, DIR Fees Under ASC 606, 340B Compliance, and the KPIs Lenders Read
How independent community pharmacies reconcile PBM remittance advice to adjudicated AR, accrue DIR fee reserves as variable consideration under ASC 606, segregate 340B inventory to survive HRSA audits, and produce the gross-margin-per-Rx KPIs that lenders benchmark against the NCPA Digest's 19.7% margin median.
Independent Hospice Agency Bookkeeping: Medicare Per-Diem Revenue, the Aggregate Cap, and the KPIs That Matter
A practical accounting guide for independent hospice and palliative care agencies — covering Medicare per-diem revenue recognition under ASC 606, the aggregate cap under 42 CFR 418.309, the inpatient cap, hospice wage index labor allocation, ZPIC/SMRC/RAC recoupment reserves, bereavement and foundation income segregation, and the NHPCO benchmark KPIs that boards and lenders track.
Medspa and Aesthetic Clinic Bookkeeping: Injectables, Lasers, Packages, and the MSO/PC Structure That Keeps You Compliant
A practitioner's guide to medspa accounting—per-unit injectable COGS, ASC 606 deferred revenue on packages, Section 179 on $80K–$250K lasers, MSO/PC entity separation under CPOM rules, GLP-1 program revenue, and the KPIs buyers compute during diligence.
Outpatient Physical Therapy Clinic Bookkeeping: Medicare Billing Rules, Insurance Reconciliation, and Practice KPIs
How an outpatient PT practice should book insurance-billed visits under ASC 606, reconcile 835 ERAs to 837P claims, reserve for KX-modifier recoupments, and track the net collection rate, days-in-AR, and productivity KPIs that actually predict cash flow.
Non-Medical Home Care Agency Bookkeeping: Payer Mix, EVV Compliance, Caregiver Classification, and Surviving Medicaid Audits
How non-medical home care agencies should structure a payer-segmented chart of accounts, reconcile EVV data under Section 12006 of the 21st Century Cures Act, classify caregivers as W-2 employees, manage aging receivables across Medicaid, VA, and LTC insurance payers, and prepare documentation that survives a Medicaid post-payment audit.
Optometry Practice Bookkeeping: Medical vs. Vision Billing, Inventory, and Practice-Value KPIs
Independent optometry practices earn from five distinct profit centers — routine vision plans, medical insurance, frames, lenses, and contact lenses — each with different margins and billing pathways. This guide shows how to build a chart of accounts that separates VSP/EyeMed routine revenue from medical billing, capitalize frame inventory, treat contact lens supplies as deferred revenue under ASC 606, and surface the KPIs (revenue per exam, optical capture rate, normalized EBITDA) that lenders and acquirers ask about.
VEBAs Explained: How Employers Pre-Fund Tax-Free Welfare Benefits
A VEBA is a Section 501(c)(9) trust that lets employers pre-fund tax-free health and welfare benefits, but Sections 419 and 419A cap the deduction and Section 4976 imposes a 100% excise tax on reversions. Here is how a legitimate plan differs from an IRS-listed tax shelter.