Medicare and GAAP: understanding the decision of the Sixth Circuit in Guernsey Memorial Hospital v. Secretary of Health and Human Services.
نویسنده
چکیده
The Medicare Act entitles qualified providers to reimbursement for the "reasonable cost" of furnishing hospital services to Medicare beneficiaries. The Sixth Circuit's decision in Guernsey Memorial Hospital demonstrates the tension between generally accepted accounting principles and Medicare reimbursement principles.
منابع مشابه
The government's best offense is deference: the decision of the Supreme Court in Shalala v. Guernsey Memorial Hospital.
The United States Supreme Court agreed with the Secretary of Health and Human Services that Guernsey Memorial Hospital's advance refunding transaction costs would be subject to a medicare reimbursement policy that is not based upon generally accepted accounting principles. According to the sharp dissent in this case, this policy, set forth in a manual provision, contradicts federal regulations.
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ورودعنوان ژورنال:
- Annals of health law
دوره 3 شماره
صفحات -
تاریخ انتشار 1994