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accounts receivable

accts_rcvbl
finance·Updated Jun 13, 2026

Definition

ISO-11179 Definition

The total amount of money owed to a healthcare organization for services rendered but not yet collected from patients, insurance payers, or government programs. Accounts receivable represents the outstanding revenue that the organization has earned but has not yet received in cash payment. Healthcare accounts receivable is complex due to the involvement of multiple payers with different contract terms, the time lag between service delivery and payment, and the high volume of claim denials and partial payments that require follow-up.

Effective accounts receivable management requires systematic follow-up workflows, denial resolution processes, and patient balance collection programs. Healthcare data teams monitor accts_rcvbl through aging bucket analysis categorizing outstanding balances by days since billing into 0-30, 31-60, 61-90, 91-120, and over 120 day buckets to identify stale receivables at risk of write-off and prioritize collection efforts.

Standard Abbreviation

accts_rcvbl

Category

finance

Production DDL — FACT_CLAIM_TRANSACTION

FACT_CLAIM_TRANSACTION.sql
CREATE OR REPLACE TABLE FACT_CLAIM_TRANSACTION (
    clm_txn_key     INTEGER        NOT NULL  -- surrogate key,
    clm_id          VARCHAR(50)    NOT NULL  -- claim identifier,
    mbr_key         INTEGER        NOT NULL  -- FK to DIM_MEMBER,
    prvdr_key       INTEGER        NOT NULL  -- FK to DIM_PROVIDER,
    clm_typ_cd      VARCHAR(10)              -- claim type code,
    tot_chrg_amt    DECIMAL(18,2)            -- total charged amount,
    tot_alwd_amt    DECIMAL(18,2)            -- total allowed amount,
    tot_pd_amt      DECIMAL(18,2)            -- total paid amount,
    cntrct_adj_amt  DECIMAL(18,2)            -- contractual adjustment,
    denial_ind      CHAR(1)                  -- denial indicator,
    denial_rsn_cd   VARCHAR(10)              -- denial reason code,
    prior_auth_nbr  VARCHAR(30)              -- authorization number,
    clm_lag_days    SMALLINT                 -- claim lag days,
    days_ar         SMALLINT                 -- days in AR,
    load_dt         TIMESTAMP_NTZ  NOT NULL  -- load timestamp
);

Standard Snowflake DDL for the canonical finance table. Convert to BigQuery or Databricks →

Why This Term Matters

Healthcare data terminology is foundational for any data engineer working in this industry. Precise understanding of standard terms enables accurate schema design, reduces downstream data quality issues, and ensures pipelines meet the regulatory and interoperability requirements imposed by HIPAA, HL7 FHIR, and CMS reporting frameworks. Without this foundation, even technically well-built pipelines produce data that fails validation when it reaches payers or regulators.

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