Healthcare
Provision for Uncollectible Patient Accounts
Estimating the amount of 'Self-Pay' balances that will likely never be paid.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Bad Debt Expense (Healthcare) | Expense (+) | 800.00 | - |
| Allowance for Doubtful Accounts | Contra-Asset (+) | - | 800.00 |
💡 Accountant's Note
Unlike 'Charity Care' (which you already have), Bad Debt is for patients who are *expected* to pay but don't. It is an operating expense.
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