A financial tool for tracking value accrued for a particular purpose. In the healthcare field, used to track charges for a patient, cost centers, etc.

Account
identifier
Account number
status
active | inactive | entered-in-error | on-hold | unknown
type
E.g. patient, expense, depreciation
name
Human-readable label
subject
The entity that caused the expenses
servicePeriod
Transaction window
coverage
The party(s) that are responsible for covering the payment of this account, and what order should they be applied to the account
coverage
The party(s), such as insurances, that may contribute to the payment of this account
priority
The priority of the coverage in the context of this account
owner
Entity managing the Account
description
Explanation of purpose/use
guarantor
The parties ultimately responsible for balancing the Account
party
Responsible entity
onHold
Credit or other hold applied
period
Guarantee account during
partOf
Reference to a parent Account