US · guidance

CMS Pub. 100-16, ch. mc86c18a, § 90.2

Cash Basis of Accounting

activein force · 2026-08-25 – presentas-observed

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. 30, 09-05-03)

Provenance

Source: cms.gov
Retrieved: 2026-08-25
Edition: iom-2026-08-25
Content hash: f74a373286e63d42923d710f7947e2bbb50ce99d7c4deac60a1a73093d056a39

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