- Decision purpose
- Reconcile care delivered, receivables, receipts, deposits, bank-cleared cash, and operating cash without equating them.
- Unit
- Aggregate U.S. dollars plus separately reported claim counts, administrative hours, and days.
- Timing
- Service date, posting date, receipt date, deposit date, bank-clear date, and payment date remain distinct.
- Controlling bridge
- Net production + opening receivables − closing receivables = receipts expected from the receivable bridge. Receipt channels and prior-period attribution reconcile to total receipts; deposit-in-transit changes reconcile net receipts to bank-cleared cash; the cash roll-forward separates operations, clinical compensation, debt, capital, tax, reserve transfers, distributions, and outside funding.
- Excluded
- No claim submission, posting approval, patient collection action, accounting opinion, or payer recommendation.
- Known failure modes
- Mixing counts with dollars, comparing current production directly with bank cash, omitting prior-period receipts, treating deposits as distributions, hiding reserve draws, flooring a negative derived bridge to zero, or treating an unresolved difference as cleared because it is below $500. Input receipts and balances remain nonnegative; a negative net-bank period or overdraft requires separate ledger reconciliation.