[therut]

Physicians can not write of losses of the kind you refer to. Hospitals I am not sure. If physicians could write off costs we would pay no taxes.

[ErnBatavia]

It's my understanding that hospitals and labs do the "double billing" thing - bill at retail, and then rebill at the reduced insurer's rate - for tax purposes.

If you're truly a physician, you should consult somebody in this regard....our personal internist, surprisingly, waits for the insurance company's "adjustment", and then sends us only one bill.