tailieunhanh - HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic and Clinical Health Act

Policies of aggressive capitalization and extended amortization periods of use. Unlike enterprises that improve their results by increasing revenue, some companies increase their result by minimizing costs. They minimize their costs by aggressive capitalization of costs that should affect the profit and loss account also by depreciating amounts for extended periods. There are cases where expenditure to be capitalized is not easily determined and thus, it is recommended to appeal to professional judgment in order to determine whether or not capitalization is required. These are items such as software development costs, advertising costs and development costs. When an expense is. | AUTHENTICATED . GOVERNMENT INFORMATION z GPCT Vol. 76 Tuesday No. 104 May 31 2011 Part III Department of Health and Human Services 45 CFR Part 164 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic and Clinical Health Act Proposed Rule 31426 Federal Register Vol. 76 No. 104 Tuesday May 31 2011 Proposed Rules DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of the Secretary 45 CFR Part 164 RIN 0991-AB62 HIPAA Privacy Rule Accounting of Disclosures Under the Health Information Technology for Economic and Clinical Health Act AGENCY Office for Civil Rights Department of Health and Human Services. ACTION Notice of proposed rulemaking. SUMMARY The Department of Health and Human Services HHS or the Department is issuing this notice of proposed rulemaking to modify the Health Insurance Portability and Accountability Act of 1996 HIPAA Privacy Rule s standard for accounting of disclosures of protected health information. The purpose of these modifications is in part to implement the statutory requirement under the Health Information Technology for Economic and Clinical Health Act the HITECH Act or the Act to require covered entities and business associates to account for disclosures of protected health information to carry out treatment payment and health care operations if such disclosures are through an electronic health record. Pursuant to both the HITECH Act and its more general authority under HIPAA the Department proposes to expand the accounting provision to provide individuals with the right to receive an access report indicating who has accessed electronic protected health information in a designated record set. Under its more general authority under HIPAA the Department also proposes changes to the existing accounting requirements to improve their workability and effectiveness. DATES Submit comments on or before August 1 2011. ADDRESSES You may submit comments identified by RIN 0991-AB62 by any of the following .

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