General Account example

{
  "resourceType" : "Account",
  "id" : "example",
  "text" : {
    "status" : "generated",
    "div" : "<div xmlns=\"http://www.w3.org/1999/xhtml\">HACC Funded Billing for Peter James Chalmers</div>"
  },
  "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",
  "relatedAccount" : [{
    "relationship" : {
      "coding" : [{
        "system" : "http://hl7.org/fhir/account-relationship",
        "code" : "guarantor"
      }]
    },
    "account" : {
      "reference" : "Account/ewg"
    }
  }]
}