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.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: July 29, 2025
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