| identifier | No | Identifier[] | Account number |
| status | Yes | code | active / inactive / entered-in-error / on-hold / unknown |
| type | No | CodeableConcept | E.g. patient, expense, depreciation |
| name | No | string | Human-readable label |
| subject | No | Reference<Patient / Device / Practitioner / PractitionerRole / Location / HealthcareService / Organization>[] | The entity that caused the expenses |
| servicePeriod | No | Period | Transaction window |
| coverage | No | AccountCoverage | The party(s) that are responsible for covering the payment of this account, and what order should they be applied to the account |
| - id | No | string | Unique id for inter-element referencing |
| - extension | No | Extension[] | Additional content defined by implementations |
| - modifierExtension | No | Extension[] | Extensions that cannot be ignored even if unrecognized |
| - coverage | Yes | Reference<Coverage> | The party(s), such as insurances, that may contribute to the payment of this account |
| - priority | No | positiveInt | The priority of the coverage in the context of this account |
| owner | No | Reference<Organization> | Entity managing the Account |
| description | No | string | Explanation of purpose/use |
| guarantor | No | AccountGuarantor | The parties ultimately responsible for balancing the Account |
| - id | No | string | Unique id for inter-element referencing |
| - extension | No | Extension[] | Additional content defined by implementations |
| - modifierExtension | No | Extension[] | Extensions that cannot be ignored even if unrecognized |
| - party | Yes | Reference<Patient / RelatedPerson / Organization> | Responsible entity |
| - onHold | No | boolean | Credit or other hold applied |
| - period | No | Period | Guarantee account during |
| partOf | No | Reference<Account> | Reference to a parent Account |
