Financial Infrastructure Built for Insurance-Driven, High-Volume Clinical Operations

Overview

ABA providers operate in one of the most financially complex environments in healthcare. High-volume claims, delayed insurance reimbursements, multi-month billing cycles, and partial payments make traditional accounting approaches ineffective.

PC Financial Services supports ABA organizations by designing accounting, reporting, and financial processes that align with how ABA revenue actually flows, not how generic accounting systems expect it to.

Our focus is on accuracy, structure, and visibility - so providers can scale services, maintain compliance, and understand real financial performance.

Why ABA Accounting Is Uniquely Complex

ABA accounting is not simply “healthcare bookkeeping.” It involves a layered revenue cycle where payments often arrive:

• Weeks or months after services are rendered

• Bundled across multiple dates of service

• Split across multiple CPT codes

• Reduced due to adjustments, denials, or payer rules

• Applied against prior-period receivables

This creates one of the most difficult challenges in ABA finance:

Matching Accounts Receivable to Actual Cash Received

Insurance payments rarely match invoices cleanly. A single insurance check or EFT may include:

• Multiple patients

• Multiple service dates

• Multiple CPT codes

• Partial payments

• Adjustments from prior months

Outcome: clean financials you can trust, not just books that “balance.”

Job Costing, WIP Reporting, and Margin Visibility

Contractors need to know margin drift before it becomes a loss.

• Cost code structure and chart of accounts alignment

• WIP schedules and earned vs. billed visibility (where applicable)

• Variance tracking: estimate vs. actual vs. committed

• Cash flow clarity tied to project billing cadence

Without a structured process, this leads to:

• Misstated revenue

• A/R that never clears correctly

• Inaccurate aging reports

• Confusing cash flow visibility

• Manual clean-ups every month

This is where most ABA accounting systems fail

The Importance of Proper ABA Financial Structure

Strong ABA financial operations depend on aligning billing data, insurance remittances, and accounting records in a consistent, auditable way.

Key challenges we address:

• Separating billed revenue from collected revenue

• Properly applying insurance payments across periods

• Managing aging A/R by payer and service type

• Identifying underpayments and denied claims

• Maintaining clean financial statements for owners and auditors

Without this structure, financial reports may look “correct” while being materially misleading.

What Strong ABA Accounting Looks Like

Accurate Revenue & A/R Management

• Revenue tracked based on services rendered

• Payments applied correctly across prior periods

• Clear separation of AR, write-offs, and adjustments

• Clean reconciliation between billing systems and accounting records

Insurance Payment Reconciliation

• Matching EOBs / ERAs to open claims

• Breaking out payments tied to multiple dates of service

• Identifying underpaid or unpaid claims

• Preventing overstated revenue and distorted margins

Cash Flow Visibility

• Clear understanding of what has been billed vs. collected

• Realistic forecasting based on payer behavior

• Identification of collection bottlenecks

Systems, Automation & Data Alignment

ABA providers rely on multiple systems — and financial accuracy depends on how well those systems talk to each other.

We help align:

• Practice management & billing systems

• Accounting platforms (QuickBooks, etc.)

• Payment processors and clearinghouses

• Payroll and scheduling systems

Automation focuses on:

• Reducing manual reconciliation

• Improving data accuracy

• Creating repeatable month-end workflows

• Producing reliable financial reports

Technology should reduce administrative burden, not create more cleanup work.

Financial Reporting for ABA Leadership

ABA owners and clinical directors need reports that reflect reality, not accounting noise.

We support:

• Revenue vs. collections reporting

• Aging A/R by payer

• Write-off and adjustment analysis

• Cash flow visibility

• Monthly close processes that actually tie out

This allows leadership to:

• Understand profitability by clinic or region

• Spot billing or collection issues early

• Prepare for audits, lenders, or expansion

• Make informed staffing and growth decisions