DcS said:
Dr. jeff can say definitively but I'm pretty sure in that case you just write it off as a charitable deduction and get on with your life.
When I read the initial post in this thread, the first thing that jumped to mind is that the dentist's intention right from the start is for this to be a life altering charity case(think of it as doing an "extreme makeover")
I'll typically do a case or 2 a year like this where it tends to be a BIG case involving most facets of dentistry on an individual who in their current life situation couldn't even think about affording all the treatment needed to restore them to full health/function. I know its sounds altruistic, but believe me if I was 100% altruistic in cases like this I'd be doing 2 or so a week, not 2 or so a year. It's just one of those things where when you finish the case, you(and your staff also) tend to get that "warm fuzzy feeling" and the look on that patient's face is worth 10 times what you would have billed for that case outright. It's just one of those things where every now and then I'll come across a patient where something about them/their situation gets to me, and I'll give them the good news that as I put it "I'm going to fix everything that's wrong with your teeth, and the bill's on me".
In cases like this, I tend to make a "contract" with the patient where I tell them that I'll do the case at no charge(or sometimes maybe just for lab fees only) if they keep up the following situations. 1) they keep all their scheduled appointments, baring any EXTREME reasons to cancel (I'm generally talking their giving birth or they have to attend THEIR OWN funeral) 2) I get to put their before, during, and after pictures into one of my case presentation books(I've got a ton of pictures after a few years of doing this, and maybe one day I'll actually sit in my office and out the photo album together
🙄 ) 3) They make all the needed hygiene/dietary changes that I require(i.e. they quit smoking, really cut back on the sugar, and brush and floss all the time - I literally tell them that I won't finish their case by inserting whatever final pieces may be required until their perio is impecable)
I have them sign a contract with these clauses, and if they fail to meet one, they are informed that they will be dismissed as a patient and my front desk will come after them for a MINIMUM of 50% of the fees for what has been done so far
😱 - my front desk has yet to need to do this
In general I don't even have my office manager enter these fees onto my production numbers just to later write them off as uncollectable or charitable, however we do keep very close details of the amount of "donated" work like this, or when we see medicaid patients, which we're then able to use to help with the political side of dentistry by having numbers to give to our legislators when they say that we don't do anything to help the underserved. Like I said, when I do these cases, the main reason is altruism, however thay can often have other advantages to help different aspects of dentistry