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