Hospital reimbursement is a complex field driven by government regulations. This easy-to-read manual provides a clear understanding of the concepts and principles of financial reimbursement within a hospital setting. It discusses Medicare and Medicaid financial models, hospital revenue cycles, income statements, balance sheets, and accounting fundamentals as they apply to healthcare. Providing a foundation in coding principles, the text discusses the complexity of the Medicare Cost Report. It highlights critical issues and uses diagrams and flowcharts to illustrate processes.