insuring entity as paying agent

Presentation1

1. 280-954Health Care Entities280 Segment Reporting

   This industry subtopic applies the general segment reporting rules to investor-owned health care entities. Its single substantive rule is that, for purposes of the major-customer disclosures in paragraph 280-10-50-42, an insurer that merely pays for a patient's care is not the health care facility's "customer." The customer is identified by who decides which services to purchase and from which facility.