FASB Revenue Recognition for CHCs: A Focus on Other Affected Revenue Streams

In the final webinar in our community health center (CHC) revenue recognition series, we’ll talk about the other revenue sources that fall under this standard. Revenue sources including pharmacy, capitation, third-party cost report settlement, meaningful use and provider incentives are affected. We’ll discuss many of these sources and provide guidance for how to account for them using the five-step model that’s the foundation of the revenue recognition standard.

Learning Objectives

Upon completion of this program, participants will be able to:

  • Translate guidance for how to apply the new revenue recognition standard to pharmacy revenue for both in-house and contract pharmacy
  • Identify the effect of revenue recognition on capitation revenue and some case management services
  • Recognize the treatment of meaningful use and other incentive payments under the new revenue recognition standard
  • Explain how a cost-settled state Medicaid cost report estimate and subsequent adjustments will be affected

Related Thoughtware

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