AICPA Issues TPA on Accounting for Costs Incurred During ICD-10 Implementation

Published on: 19 Jul 2012

Yesterday, the AICPA published a technical practice aid1 (TPA) addressing certain practice questions related to how health care entities should account for the costs incurred as a result of the transition from the ninth edition of the World Health Organization’s International Classification of Diseases (“ICD-9”) coding system to the tenth edition (“ICD-10”).

The transition from ICD-9 to ICD-10 is mandatory, and entities are expected to incur significant costs complying with the new requirements. For additional information, see Deloitte’s June 2012 Health Care Providers Spotlight, which highlights the guidance health care entities should consider as they begin to account for these costs.

[1] AICPA Technical Practice Aids, TIS Section 6400.48, “Accounting for Costs Incurred During Implementation of ICD-10.”


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