Which of the following is NOT considered part of medical provider expenses?

Accounts Receivable is not considered part of medical provider expenses because it represents money that is owed to the medical provider for services rendered but not yet collected. This is an asset from an accounting perspective, reflecting future income rather than an expense incurred by the medical practice.

In contrast, rent, salaries, and utilities are direct costs associated with running a medical practice. They represent ongoing expenses necessary for operation, including occupying physical space (rent), compensating staff (salaries), and maintaining essential services (utilities). Understanding this distinction is important in financial management and reporting for medical practices, as it helps separate operational costs from income that is expected to be received in the future.