title: HFMA Principles and Practices Board Statement 2: defining charity services as contrasted to bad debts.
mesh_terms: D000066:Accounting / Q000592:standards*; D005380:Financing, Government; D006739:Hospital Administration / Q000191:economics*; D008489:Medical Indigency; D010350:Patient Credit and Collection / Q000331:legislation & jurisprudence / Q000592:standards*; D012954:Societies, Hospital; D014481:United States