Healthcare

3 юни 2026 г.

Bookkeeping for Orthotic, Prosthetic, and Pedorthic Custom Fabrication Labs

A practical accounting guide for ABC-credentialed orthotic, prosthetic, and pedorthic practices — covering ASC 606 multi-stage revenue recognition for custom devices, payer-specific contractual allowances on Medicare DMEPOS L-codes, WIP inventory for custom fabrication, Section 179 on CAD/CAM and 3D printers, and warranty reserves under Medicare's 90-day rule.

mike

Acupuncture and Traditional Chinese Medicine Clinic Bookkeeping: A Practical Guide for Licensed Practitioners

A working guide for acupuncture and TCM clinics covering ASC 606 across cash-pay, commercial insurance, and Medicare; prepaid package deferred revenue and breakage; herbal pharmacy COGS under FDA dietary supplement rules; Section 179 for treatment tables and electroacupuncture units; and the KPIs lenders and benchmarking services actually track.

mike

Independent Veterinary Clinic Bookkeeping: Pharmacy, DEA Form 222, Wellness Plans, Section 179, and AVMA Benchmarks

An independent veterinary clinic is really four businesses under one roof — medical services, pharmacy resale, boarding, and prepaid wellness plans. Here is how to structure the chart of accounts, defer wellness-plan revenue under ASC 606, comply with DEA Form 222 and biennial-inventory rules, capitalize diagnostic equipment under Section 179, and measure against AAHA, VMG, and AVMA benchmarks.

mike

bookkeepinghealthcaresmall-business

Mobile IV Hydration and Wellness Infusion Therapy Business Bookkeeping: A Complete Guide for Owner-Operators

A practical bookkeeping playbook for mobile IV hydration and wellness infusion operators — covering the Friendly-PC/MSO corporate structure, ASC 606 treatment of memberships and prepaid packages, 503A vs 503B pharmacy COGS, medical director Fair Market Value documentation, RN classification under state ABC tests, Section 179 vehicle and equipment depreciation, and the KPIs (ARPT, RN utilization, gross margin, repeat rate, CAC) that distinguish operators who survive an audit from those whose tax return tells a depressing story.

mike

Pediatric SLP Clinic Bookkeeping: The Three-Payer Mix That Breaks Most Practices' Books

A bookkeeping playbook for pediatric speech-language pathology private practices — recognizing commercial, Medicaid EPSDT, and school-district IEP revenue under ASC 606, handling deferred self-pay packages, classifying therapists under state ABC tests, capitalizing AAC devices under Section 179, and tracking the KPIs that keep a clinic solvent.

mike

Residential Assisted Living Bookkeeping: A Complete Guide for 6-to-16 Bed Owner-Operators

A working guide to bookkeeping for owner-operated residential assisted living and personal care homes — ASC 606 treatment of community fees, payer-mix subledgers for Medicaid waiver and VA Aid and Attendance, caregiver W-2 vs 1099 classification, cost segregation strategy after the 2025 bonus depreciation reset, and the seven KPIs that predict profitability in 6-to-16 bed senior care homes.

mike

healthcarebookkeepingcompliance

Sober Living Home Bookkeeping: NARR Levels, EKRA Compliance, and Per-Bed Revenue Recognition

How recovery residences should structure their chart of accounts, classify house managers and peer-recovery mentors, handle resident deposits as trust liabilities, and track bed-days, RevPAB, and occupancy under NARR, EKRA, and ASC 606.

mike

healthcarebookkeepingsmall-business

Audiologist and Hearing Aid Dispensary Bookkeeping: Medicare Part B, ASC 606 Trial Returns, and Section 179

A working bookkeeping playbook for independent audiology practices, covering ASC 606 revenue recognition for bundled hearing aid sales, Medicare Part B coding under the 2026 conversion factor, trial period return reserves, OTC competition, Section 179 equipment deductions, and monthly reconciliation against Sycle, Blueprint, and CounselEAR.

mike

Fertility Clinic and IVF Practice Bookkeeping: ASC 606, Refund Guarantees, and Donor Pass-Throughs

A practical guide to fertility-clinic accounting — applying ASC 606 across IVF cycle obligations, estimating refund-guarantee liabilities, treating donor and gestational-carrier fees as agent pass-throughs, recognizing cryostorage revenue ratably, and using Section 179 on embryology lab equipment.

mike

Independent Community Pharmacy Bookkeeping: PBM Reconciliation, DIR Fees Under ASC 606, 340B Compliance, and the KPIs Lenders Read

How independent community pharmacies reconcile PBM remittance advice to adjudicated AR, accrue DIR fee reserves as variable consideration under ASC 606, segregate 340B inventory to survive HRSA audits, and produce the gross-margin-per-Rx KPIs that lenders benchmark against the NCPA Digest's 19.7% margin median.

mike

Independent Hospice Agency Bookkeeping: Medicare Per-Diem Revenue, the Aggregate Cap, and the KPIs That Matter

A practical accounting guide for independent hospice and palliative care agencies — covering Medicare per-diem revenue recognition under ASC 606, the aggregate cap under 42 CFR 418.309, the inpatient cap, hospice wage index labor allocation, ZPIC/SMRC/RAC recoupment reserves, bereavement and foundation income segregation, and the NHPCO benchmark KPIs that boards and lenders track.

mike