Policy Number


IWK - 511.0 Allowance for Doubtful Accounts, Write-Offs and Collections


Accounts receivables represents amounts owed to the IWK Health Centre (IWK) by patients and clients for services rendered.  This policy is designed to ensure that the appropriate controls are in place surrounding the collection of fees for services rendered to patients, to help ensure patient accounts receivable are collected as soon as possible, and to ensure there is an appropriate allowance for doubtful accounts reserved on the balance sheet.