title: Medicare program; reporting of interest from zero coupon bonds--HCFA. Final rule.
abstract: This final rule requires Medicare providers to report all interest expense and interest income from zero coupon bonds in the cost reporting period in which the interest was accrued. This final rule is necessary to add provisions to the Medicare regulations that specifically address the reporting by providers of interest expense and income from zero coupon bonds.
mesh_terms: D000066:Accounting / Q000331:legislation & jurisprudence*; D014487:Centers for Medicare and Medicaid Services, U.S.; D007182:Income; D006278:Medicare / Q000191:economics / Q000331:legislation & jurisprudence*; D014481:United States