In accordance with the FASB Codification estimated uncollectible account amounts are reported in the same manner for patient accounts receivable and donor pledges receivable.

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The FASB Codification distinguishes between patient accounts receivable and donor pledges receivable in terms of reporting estimated uncollectible amounts. Patient accounts receivable are typically reported at their net realizable value, considering the estimated uncollectible amounts as a reduction (allowance for doubtful accounts). In contrast, donor pledges receivable might be accounted for differently depending on factors such as the time value of money and donor restrictions, and the estimation of uncollectible amounts can vary based on the nature of the pledge and the entity's experience with similar pledges.

In Accordance with the FASB Codification Estimated Uncollectible Account Amounts