Accounts Receivable:

9 Months Ended

Sep. 30, 2014

4.	Accounts Receivable:

Accounts receivable, net consists of the following (in thousands):


	September 30, 2014			December 31, 2013
Gross accounts receivable	$	1,202,549		$	997,682
Allowance for contractual adjustments and uncollectibles		(857,380	)		(712,285	)

	$	345,169		$	285,397

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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