<?xml version=“1.0” encoding=“UTF-8”?> <Account xmlns=“hl7.org/fhir”>

      <id value="example"/>
      <meta>
  <security>
    <system value="http://terminology.hl7.org/CodeSystem/v3-ActReason"/>
    <code value="HTEST"/>
    <display value="test health data"/>
  </security>
</meta>

      <identifier>
              <system value="urn:oid:0.1.2.3.4.5.6.7"/>
              <value value="654321"/>
      </identifier>
      <status value="active"/>
      <type>
              <coding>
                      <system value="http://terminology.hl7.org/CodeSystem/v3-ActCode"/>
                      <code value="PBILLACCT"/>
                      <display value="patient billing account"/>
              </coding>
              <text value="patient"/>
      </type>
      <name value="HACC Funded Billing for Peter James Chalmers"/>
      <subject>
              <reference value="Patient/example"/>
              <display value="Peter James Chalmers"/>
      </subject>
      <servicePeriod>
              <start value="2016-01-01"/>
              <end value="2016-06-30"/>
      </servicePeriod>
      <coverage>
              <coverage>
                      <reference value="Coverage/7546D"/>
              </coverage>
              <priority value="1"/>
      </coverage>
      <owner>
              <reference value="Organization/hl7"/>
      </owner>
      <description value="Hospital charges"/>

</Account>