RECEIVABLES

Receivables, before the allowance for doubtful accounts, consist of the following components:



	December 31,
	2017			2016

Medicare	$	20,007,000		$	20,402,000
Medicaid and other non-federal government programs	29,453,000			31,208,000
Other patient and resident receivables	29,704,000			20,868,000
	79,164,000			72,478,000
Less: allowance for doubtful accounts	(14,235,000		)	(10,326,000		)
Accounts receivable, net	64,929,000			62,152,000
Other receivables and advances	$	375,000		$	1,193,000

The other receivables and advances balance includes $474,000 related to renovation projects to be funded by Omega at December 31, 2016. None of the other receivables and advances balance at December 31, 2017 included funds related to Omega renovation projects. See Note 9, "Commitments and Contingencies" for additional discussion of these receivables and leased center construction projects.

Our accounts receivable at December 31, 2017, reflects a full year of ownership of the twenty-two newly leased Golden Living centers in Alabama and Mississippi. The Company has completed the change in ownership process and is utilizing our billing credentials to perform the billing of the Medicare and Medicaid receivables.

The Company provides credit for a substantial portion of its revenues and continually monitors the credit worthiness and collectability from its patients, including proper documentation of third-party coverage. The Company is subject to accounting losses from uncollectible receivables in excess of its reserves.

Substantially all receivables are pledged as collateral on the Company's debt obligations.