A. General rule

Ordinarily Part B expenses for items or services are considered to have been incurred on the date the individual receives the particular item or service. However, in the case of artificial limbs or other items made to the patient's order, the expense is considered to be incurred on the date the item is ordered, even though the item is not delivered until later. (See E. below for exceptions where the individual was not entitled on the date the individual ordered a custom-made item or was out of the country when such an item was ordered.)

Example:

In September 1980, John James, an SMI beneficiary, paid a supplier $25 (determined to be reasonable) for rental of a wheelchair for 1 month; however, John did not get the wheelchair until October 10, 1980. John submitted to the carrier an SMI claim (form HCFA-1490) with John's receipted bill showing payment in September and delivery on October 10, 1980. The only other Part B expense John had that year was $25 incurred in July. The charge for the wheelchair is considered to be “incurred” on October 10, 1980, the date of delivery. Accordingly, $25 will be carried over towards John's 1981 deductible.