Involuntary conversion gains, losses: no consensus on acceptable accounting procedure.
D000066:Accounting / Q000379:methods*; D000067:Accounts Payable and Receivable; D005161:Facility Regulation and Control; D006761:Hospitals; D007349:Insurance, Health, Reimbursement / Q000331:legislation & jurisprudence; D014481:United States; D014483:United States Dept. of Health and Human Services