Account

Maturity Level	Security Category	Resource Category
2	Patient	Financial

Account is a resource that serves as a financial tool for tracking value accrued for a particular purpose. In the healthcare field, it is used to track charges for a patient, cost centers, etc...

Resource Content

Name	Required	Type	Description & Constraints
identifier		Identifier[]	Account number
status	✓	code	active \| inactive \| entered-in-error \| on-hold \| unknown
type		CodeableConcept	E.g. patient, expense, depreciation
name		string	Human-readable label
subject		Reference<Patient\| Device\| Practitioner\| PractitionerRole\| Location\| HealthcareService\| Organization>[]	The entity that caused the expenses
servicePeriod		Period	Transaction window
coverage		BackboneElement	The party(s) responsible for covering payment
└─ coverage	✓	Reference<Coverage>	The party(s) that may contribute to payment
└─ priority		positiveInt	Coverage priority in account context
owner		Reference<Organization>	Entity managing the Account
description		string	Explanation of purpose/use
guarantor		BackboneElement	Parties responsible for balancing Account
└─ party	✓	Reference<Patient\| RelatedPerson\| Organization>	Responsible entity
└─ onHold		boolean	Credit or other hold applied
└─ period		Period	Guarantee account during
partOf		Reference<Account>	Reference to a parent Account

Search Parameters

Name	Type	Description	Expression
identifier	token	Account number	`Account.identifier`
name	string	Human-readable label	`Account.name`
owner	reference	Entity managing the Account	`Account.owner`
patient	reference	The entity that caused the expenses	`Account.subject.where(resolve() is Patient)`
period	date	Transaction window	`Account.servicePeriod`
status	token	active \| inactive \| entered-in-error \| on-hold \| unknown	`Account.status`
subject	reference	The entity that caused the expenses	`Account.subject`
type	token	E.g. patient, expense, depreciation	`Account.type`

Scope and Usage

The Account resource is a central record against which charges, payments, and adjustments are applied. It contains information about which parties are responsible for payment of the account.

The Account itself does not include information about the charges, payments or adjustments, but rather those resources, such as ChargeItem point to the account to which they apply. Payment and adjustment resources have not yet been developed.

Background and Context

The Account resource can be considered a "bucket" to which ChargeItem resources are linked. These charges are processed by a billing system, which determines the responsible parties for the balance of the account. The billing system then submits claims or sends statements to the appropriate parties. Once payment is received, an adjustment is applied to the Account. The internal calculation of balances and allocation of responsibility is expected to be internal to the billing systems. Only the inputs and outputs of the billing process is communicated in the relevant financial FHIR resources.

Referenced Elements

This resource is referenced by: