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Epstein File EFTA01389044: Classified (DS10)

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This document discusses hospital accounting classifications under HHS definitions, specifically addressing how bad debt expense and charity care are categorized in financial reporting. The excerpt defines bad debt as amounts hospitals anticipated receiving but did not collect. The document appears to be a financial or administrative guidance document related to healthcare accounting standards rather than case-specific evidence.

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These costs are **classified** as bad debt expense and charity care, which are defined by the HHS as: "Bad debt refers to an amount hospitals anticipated receiving

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