Healthc Financ Manage. 1992 Jan;46(1):100-16.
As this statement describes, institutional healthcare providers have recorded timing differences and continue to be confronted with circumstances warranting their recording. Medicare arrangements for paying for capital related cost are the most frequent basis of recording or changing previously recorded timing differences but other bases for recording or changing previously recorded timing differences are described in this statement. As this statement was being prepared for publication, another significant change in Medicare arrangements for paying for capital-related cost was under consideration. This statement is intended to describe the issue of timing differences generally and not to focus only on changes called for by a single legislative or regulatory action. Furthermore, the disposition of the currently proposed change is uncertain. Accordingly, the examples included in the appendices of this statement are the same as were included in the exposure draft of this statement released in 1990. HFMA has indicated its intent to prepare examples of the recording of changes in timing differences called for by legislation or regulations when the terms are sufficiently certain to warrant action. Those examples will be based on the conclusions included in this statement.
正如本声明所述，医疗机构已记录了时间差异，并继续面临需要进行记录的情况。医疗保险支付与资本相关成本的安排是记录或更改先前记录的时间差异的最常见依据，但本声明中也描述了记录或更改先前记录的时间差异的其他依据。在准备发布本声明时，医疗保险支付与资本相关成本的安排正在考虑另一项重大变更。本声明旨在总体描述时间差异问题，而不仅关注单一立法或监管行动所要求的变更。此外，当前提议变更的处理方式尚不确定。因此，本声明附录中包含的示例与1990年发布的本声明征求意见稿中的示例相同。医疗财务管理协会（HFMA）表示，当相关条款足够确定以 warrant action 时，其打算编写立法或法规要求的时间差异变更记录示例。这些示例将基于本声明中的结论。
