{
  "resourceType" : "Account",
  "id" : "ExampleAccountOP",
  "text" : {
    "status" : "extensions",
    "div" : "<div xmlns=\"http://www.w3.org/1999/xhtml\"><p class=\"res-header-id\"><b>Generated Narrative: Account ExampleAccountOP</b></p><a name=\"ExampleAccountOP\"> </a><a name=\"hcExampleAccountOP\"> </a><p><b>Rechnungsbetrag</b>: <span title=\"Euro\">€228,44</span> (EUR)</p><p><b>OP Soll</b>: <span title=\"Euro\">€228,44</span> (EUR)</p><p><b>OP Haben</b>: <span title=\"Euro\">€0,00</span> (EUR)</p><p><b>Mahnstufe</b>: 1</p><p><b>Mahnsperre</b>: false</p><p><b>Faelligkeitsdatum</b>: 2026-04-01</p><p><b>Letzte Mahnung</b>: 2026-04-15</p><p><b>status</b>: Active</p><p><b>type</b>: <span title=\"Codes:{http://terminology.hl7.org/CodeSystem/v3-ActCode PBILLACCT}\">patient billing account</span></p><p><b>subject</b>: <a href=\"Patient-example-patient.html\">Thomas Weber (official) Male, DoB: 1975-06-15</a></p><p><b>description</b>: Offener Posten — Rechnung Q1/2026 Weber</p></div>"
  },
  "extension" : [{
    "url" : "https://fhir.cognovis.de/praxis/StructureDefinition/rechnungsbetrag",
    "valueMoney" : {
      "value" : 228.44,
      "currency" : "EUR"
    }
  },
  {
    "url" : "https://fhir.cognovis.de/praxis/StructureDefinition/op-soll",
    "valueMoney" : {
      "value" : 228.44,
      "currency" : "EUR"
    }
  },
  {
    "url" : "https://fhir.cognovis.de/praxis/StructureDefinition/op-haben",
    "valueMoney" : {
      "value" : 0,
      "currency" : "EUR"
    }
  },
  {
    "url" : "https://fhir.cognovis.de/praxis/StructureDefinition/mahnstufe",
    "valueInteger" : 1
  },
  {
    "url" : "https://fhir.cognovis.de/praxis/StructureDefinition/mahnsperre",
    "valueBoolean" : false
  },
  {
    "url" : "https://fhir.cognovis.de/praxis/StructureDefinition/faelligkeitsdatum",
    "valueDate" : "2026-04-01"
  },
  {
    "url" : "https://fhir.cognovis.de/praxis/StructureDefinition/letzte-mahnung",
    "valueDate" : "2026-04-15"
  }],
  "status" : "active",
  "type" : {
    "coding" : [{
      "system" : "http://terminology.hl7.org/CodeSystem/v3-ActCode",
      "code" : "PBILLACCT",
      "display" : "patient billing account"
    }]
  },
  "subject" : [{
    "reference" : "Patient/example-patient"
  }],
  "description" : "Offener Posten — Rechnung Q1/2026 Weber"
}