I have a small mental health private practice for which I bill insurance companies. The insurance companies do not reimburse at the rate I bill for and I am contractually obligated to accept their reimbursement rate and not bill the client for the difference. If I bill the insurance company 145.00 for a service, they reimburse me about 80.00 and the difference is shown on the Explanation of Benefits section as a 'Provider Adjustment'. Is this provider adjustment considered a loss? How would I document this on my tax return? I've been using Turbo Tax to prepare my return (my returns in general are pretty basic) but don't know how or if I can document this.