US · guidance
CMS Pub. 100-16, ch. mc86c17a, § 100.2
Cash Basis of Accounting
Under the cash basis of accounting, revenues are recognized only when cash is received
and expenditures for expense and asset items are not recorded until cash is disbursed for
them.
History
(Rev. 4, 10-01-01)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
f74a373286e63d42923d710f7947e2bbb50ce99d7c4deac60a1a73093d056a39
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