Use the following information for questions 26 through 28. M…

Use the following information for questions 26 through 28. Mrs. Jones has health insurance provided by her employer.  Her coverage is a high deductible health plan offered by Blue Cross Blue Shield (BCBS); the amount of her deductible is $5,000.  Assume she has no co-pay. Mrs. Jones had emergency surgery at Pima Community Hospital (PCH), and her charges totaled $59,000.  BCBS has negotiated discounted rates with PCH; for the surgery Mrs. Jones had, the negotiated reimbursement is $30,000.  PCH bills BCBS $25,000, and bills Mrs. Jones $5,000  Assume that Mrs. Jones does not have the financial resources to pay her bill. What amount of net patient service revenue should PCH record related to Mrs. Jones surgery?

Mr. Blue has health insurance with Spectrum Health Group.  M…

Mr. Blue has health insurance with Spectrum Health Group.  Mr. Blue had emergency surgery at Coachline Medical Center and incurred gross charges of $40,000.  Under Spectrum’s contract with Coachline, the total reimbursement to be paid to Coachline is $24,000; Mr. Blue’s co-pay is $2,000, and Spectrum will pay $22,000.  Mr. Blue has been a patient at Coachline before, and has never paid his co-pay.  What amount of patient service revenue should Coachline record?