{
  "resourceType": "Account",
  "id": "example",
  "text": {
    "status": "generated",
    "div": "\u003cdiv xmlns\u003d\"http://www.w3.org/1999/xhtml\"\u003eHACC Funded Billing for Peter James Chalmers\u003c/div\u003e"
  },
  "identifier": [
    {
      "system": "urn:oid:0.1.2.3.4.5.6.7",
      "value": "654321"
    }
  ],
  "status": "active",
  "type": {
    "coding": [
      {
        "system": "http://terminology.hl7.org/CodeSystem/v3-ActCode",
        "code": "PBILLACCT",
        "display": "patient billing account"
      }
    ],
    "text": "patient"
  },
  "name": "HACC Funded Billing for Peter James Chalmers",
  "subject": [
    {
      "reference": "Patient/example",
      "display": "Peter James Chalmers"
    }
  ],
  "servicePeriod": {
    "start": "2016-01-01",
    "end": "2016-06-30"
  },
  "coverage": [
    {
      "coverage": {
        "reference": "Coverage/7546D"
      },
      "priority": 1
    }
  ],
  "owner": {
    "reference": "Organization/hl7"
  },
  "description": "Hospital charges",
  "guarantor": [
    {
      "account": {
        "reference": "Account/ewg"
      }
    }
  ],
  "meta": {
    "tag": [
      {
        "system": "http://terminology.hl7.org/CodeSystem/v3-ActReason",
        "code": "HTEST",
        "display": "test health data"
      }
    ]
  }
}