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The Fiscal Year 2025 CMS Internet Only Manual (IOM) Update to Publication (Pub.) 100-06, Chapter 5, 400.14 - Exhibit 14 - Protocol for Estimating Allowance for Uncollectible Accounts and 400.22 - Exhibit 22 - Accounts Receivable Trending Analysis Procedures

The purpose of this Change Request (CR) is to provide updates to the instructions in the Internet Only Manual (IOM), Publication (Pub.) 100-06, Chapter 5 Financial Reporting, 400.14 - Exhibit 14 - Protocol for Estimating Allowance for Uncollectible Accounts to Medicare Administrative Contractors (MACs) and Durable Medical Equipment Medicare Administrative Contractors (DME MACs) and 400.22 - Exhibit 22 - Accounts Receivable Trending Analysis Procedures. The updates include revised procedures and due dates.

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Issued by: Centers for Medicare & Medicaid Services (CMS)

Issue Date: July 29, 2025

DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.