Healthcare
ACO Shared Savings Bonus Accrual
Accruing a bonus from a government/payer because the healthcare network reduced the total cost of care for a population.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Shared Savings Receivable | Asset (+) | 25,000.00 | - |
| ACO Incentive Revenue | Revenue (+) | - | 25,000.00 |
💡 Accountant's Note
Accountable Care Organizations (ACOs) are rewarded for efficiency. If the hospital keeps patients healthy and out of the ER, the payer shares the 'savings' with the hospital.
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