Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

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What is a contractual adjustment
A) An increase in a patient's charges caused by revisions in the billing process utilized by a health care entity.
B) A year-end journal entry to recognize all of a health care entity's remaining receivables.
C) A reduction in patient service revenues caused by agreements with third-party payors that allows them to pay a health care entity based on their determination of reasonable costs.
D) The results of a cost allocation system that allows a health care entity to determine a patient's cost by department.