Example with a Guarantor (id = "ewg")

<?xml version="1.0" encoding="UTF-8"?>

<Account xmlns="http://hl7.org/fhir">
  <id value="ewg"/> 
  <text> 
    <status value="generated"/> 
    <div xmlns="http://www.w3.org/1999/xhtml">Inpatient Admission for Peter James Chalmers Account</div> 
  </text> 
  <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="Inpatient: 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/9876B1"/> 
      </coverage> 
      <priority value="1"/> 
    </coverage> 
    <coverage> 
      <coverage> 
        <reference value="Coverage/7546D"/> 
      </coverage> 
      <priority value="2"/> 
    </coverage> 
  <owner> 
    <reference value="Organization/f001"/> 
    <display value="Burgers University Medical Center"/> 
  </owner> 
  <description value="Hospital charges"/> 
  <guarantor> 
    <party> 
      <reference value="RelatedPerson/benedicte"/> 
      <display value="Bénédicte du Marché"/> 
    </party> 
    <onHold value="false"/> 
    <period> 
      <start value="2016-01-01"/> 
    </period> 
  </guarantor> 
</Account>