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Title: Section 442.21 - Self-insurance

442.21 Self-insurance. (1420) Self-insurance by a hospital for potential losses due to unemployment, workers' compensation and malpractice claims, asserted or otherwise, places all or part of the risk of such losses on the hospital rather than insuring against all or part of such losses with an independent insurer. For uniform reporting purposes for self-insurance, hospitals must follow the guidelines of Statement 5 of the Financial Accounting Standards Board.


VOLUME C (Title 10)