When insurance is billed it creates an account receivable. Since we know that insurance companies receive a discount on the gross charges, which of the following would NOT be subtracted from Gross patient accounts receivable to obtain Net Patient Accounts Receivable?

Select one:

a.Allowance for discounts (contractual allowances)

b.Allowance for uncollectable (bad debt)

c.AccumulatedDeprecation

d.Discount for free care