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Changes to Medicare Bad Debt and S-10 Template Effective this Month

The new Medicare Bad Debt template (Exhibit 2A) and S-10 template (Exhibit 3B and 3C) have been finalized by Medicare and are now required for cost reporting periods ending on or after September 30, 2023. This deadline is quickly approaching, and Blue & Co. wants to be sure you are prepared.

If you are feeling overwhelmed by the amount of new data required with these changes, you are not alone. Blue & Co. is here to help answer all your questions! There are a lot of additional data elements being required versus before. Please reach out to us with any questions about preparing your Medicare Bad Debt and S-10 listings.

Please note: The Medicare bad debt template is required for all providers. The S-10 template is required for hospitals that claim Medicare DSH.

Template Instructions can be found here. For a link to the excel file Medicare Bad Debt – Exhibit 2A template, please click here. For a link to the excel file S-10 Templates, please click here.

  • Medicare Bad Debt- Exhibit 2A- pages 75-78
  • S-10 Charity Care- Exhibit 3B- pages 137- 139
  • S-10 Total Bad Debts- Exhibit 3C- pages 140-142

Exhibit 2A- Medicare Bad Debt Template

Exhibit 2A

Exhibit 3B- S-10 Charity Care Charges Template

Exhibit 3B- S-10 Charity Care Charges Template

Exhibit 3C- S-10 Total Bad Debts Template

Exhibit 3C- S-10 Total Bad Debts Template

Contact Our Experts about the New Medicare Bad Debt Templates and S-10 Templates

Medicare Bad Debt Experts

Becca Meredith, CPA, FHFMA, Senior Manager
bmeredith@blueandco.com
502.992.3827

Shawn Wise, Senior Manager
swise@blueandco.com
502.992.3486

Stephanie Bernhardt, Senior Manager 
sbernhardt@blueandco.com
317.275.7413

S-10 Template Experts

Nick Ficklin, CPA, FHFMA, Director
nficklin@blueandco.com
502.992.3490

Judith Maloney, Senior Manager
jmaloney@blueandco.com
614.222.1377

Stephanie Bernhardt, Senior Manager 
sbernhardt@blueandco.com
317.275.7413

Lisa Deaton, Manager
ldeaton@blueandco.com
317.713.7921

Shawn Barney, CPA, Manager
sbarney@blueandco.com
502.992.2564

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