US · guidance
CMS Pub. 100-16, ch. mc86c18a, § 90.1
Accrual Basis of Accounting
Under the accrual basis of accounting, revenue is recorded in the period when it is
earned, regardless of when it is collected, and expenditures for expense and asset items
are recorded in the period in which they are incurred, regardless of when they are paid.
History
(Rev. 30, 09-05-03)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
e11d2b9d41c72bdfa983b888684d0cba7c9c5744929fc591f6aee42511b344b1
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