(1) To record payments received directly from residents of veteran's homes for the private payment portion as needed to supplement payments from the federal government, insurance assignments, etc. These include room rental, cable, medication, etc. for non-veterans. Also used to record payments from the federal Department of Veterans Affairs for veteran per diem reimbursements.

(2) To receive a $300 fee from each non-veteran spouse as payment for a cemetery plot. (Rule 178.6)

Upon receipt

(1) Prior to September 1, 2005 object code 3595 (GLO) used for per diem from Veteran's Administration Medical and other reimbursements received for veteran residents. Changed to this code to correctly report for GAAP purposes.

(2) Added December 1, 2005. The $300 payment from the Department of Veterans Affairs for a veteran's plot will be recorded using revenue code 3701, Federal Receipts -- Not Matched. Prior to September 1, 2005 object code 3595 (GLO) used for per diem from Department of Veterans Affairs and other reimbursements received for veteran residents. Changed to this code to correctly report for GAAP purposes.