Health Care Entities Revenue Recognition Task Force 

    AICPA Revenue Recognition Task Forces are charged with developing revenue recognition implementation issues that will provide helpful hints and illustrative examples for how to apply the new Revenue Recognition Standard.

    Task Force Members:

    • Kimberly McKay, BKD, LLP (Chair)
    • Jay Adkisson, Wipfli LLP
    • Mike Breen, KPMG LLP
    • Cline Comer, CliftonLarsonAllen LLP (retired)
    • Gordon Edwards, PeaceHealth
    • Martha Garner, PricewaterhouseCoopers LLP
    • Nanda Gopal, BDO USA, LLP
    • John Hawryluk, KPMG LLP
    • Chuck Heimerdinger, Ernst & Young LLP
    • Brian Murray, Crowe Horwath LLP
    • Susan Paulsen, Paulsen, Megaard & Co. PS
    • Barb Potts, Ascension Health Alliance
    • Chris Pritchard, Moss Adams LLP
    • Mark Ross, Baker Tilly Virchow Krause, LLC
    • Mike Sorelle, Grant Thornton LLP
    • Deborah Stokes, Kaiser Foundation Health Plan
    • Don Street, HCA Holdings, Inc.
    • Karen Van Compernolle, Deloitte LLP
    • Dan Vandenberghe, McGladrey LLP
    Staff Contact: Andy Mrakovcic,


    Below is a list of potential revenue recognition implementation issues identified by the Health Care Entities Revenue Recognition Task Force. The list will be updated as the task force continues it discussions. Full revenue recognition implementation issues will be posted below for informal comments after review by the AICPA Financial Reporting Executive Committee (FinREC).

    Issue # Description of Implementation Issue
    1 Consideration of the following regarding self-pay balances:
    • Application of step 1 in determining if there is a contract
    • Application of step 3 in determining the transaction price considering allowances/discounts and implicit price concessions
    2 Application of the portfolio approach to contracts with patients. 
    3 CCR: Identifying and satisfying the performance obligation(s) and recognizing the monthly/periodic fees and nonrefundable entrance fees under Type A or “life care” contracts for continuing care retirement communities
    4 CCR: Identifying the performance obligation(s) and recognizing the performance obligation(s) to provide future services and use of facilities
    5 Significant financing component - CCRC contracts, and patient and third-party payor amounts in arrears
    6 Disclosure requirements of ASU No. 2014-09
    7 Accounting for contract costs
    8 Determination (estimation) of transaction price (expected value vs. most likely) as it relates to third party estimates


    Draft Revenue Recognition Implementation Issues included for informal comment, when available, will be listed below.

    Respondents should submit any comments including the implementation issue number to by the dates noted below:

    Issue # Comment Due Date

    The Health Care Entities Revenue Recognition Task Force and Health Care Entities Expert Panel recommend the following AICPA products for current revenue recognition issues:

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