Per the CMS final rule published November 9, 2012, any FQHC or RHC Medicare bad debt not claimed with the 2012 Medicare cost report will only be reimbursable at 88%. This 88% percent will be further reduced in the next two years until it is phased in to only 65%. This rule can be found at the 2012 Federal Register , pages 67518 and 67519. Page 67519 has a clear chart showing the reductions for different providers..