Accounting for Hospitals & Other Health Care Providers. (b)The Hospital billed patients $2,350,000 for services rendered. Of this amount, 7% is expected to be uncollectible. Is the DEBT for the 7%=$164,500 to Provision for Uncollectible Accounts OR Operating Expense-General-Bad Debt Expense? I know the CR goes to Allowance for Patient Accounts Receivable. Thank you.