RECEIVABLES

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



	December 31,
	2015		2014

Medicare	$	14,415,000	$	16,312,000
Medicaid and other non-federal government programs	20,133,000		14,710,000
Other patient and resident receivables	17,451,000		16,294,000
	$	51,999,000	$	47,316,000
Other receivables and advances	$	1,407,000	$	862,000

The other receivables and advances balance are composed of $938,000 and $588,000 related to renovation projects to be funded by Omega at December 31, 2015 and 2014, respectively. See Note 11, "Commitments and Contingencies" for additional discussion of these receivables and leased facility construction projects.

Our accounts receivable at December 31, 2015, included approximately $4.3 million of accounts that had not yet been billed as a result of the change of ownership process. The unbilled receivables are primarily attributable for the newly purchased centers in Glasgow, Kentucky and Fulton, Kentucky, as well as the newly leased facility in Hutchinson, Kansas. These three facilities have approximately $3.2 million of unbilled receivables as of December 31, 2015. During the change of ownership process, we are required to hold these accounts while waiting for final Medicare and Medicaid approvals. We expect these accounts to be collectible as soon as we are able to submit them for payment.

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.