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Note 2 - Revenue Recognition (Policies)
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9 Months Ended |
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Sep. 30, 2012
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| Policies | |
| Revenue Recognition |
Revenue Recognition
Revenues are recorded during the period services are provided. Under the guidance of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 954-605 Health Care Entities, Revenue Recognition, the company records non-insurance revenues at full value when earned and net service revenue at 50% of the revenue billed to third party payers, allowing for a difference between billed amounts and expected collections from those third party payers. Counseling services may be contracted for an extended period of time up to one year after the implant procedure. Revenue for counseling sessions is deferred until such sessions occur and recognized as earned at that time. |
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- Details
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- Definition
Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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