This code system http://hl7.org/fhir/payment-issuertype defines the following codes:

Code Display Definition
patient Patient The patient or a party issuing payment on behalf of the patient.
insurance Insurance An insurer, or party acting on their behalf, which is making payment following a contract, direct or indirect, with the patient to pay for healthcare-related services.
<status value="active"/> <experimental value="false"/> <publisher value="FHIR Project team"/> <contact> <telecom> <system value="url"/> <value value="http://hl7.org/fhir"/> </telecom> </contact> <description value="This value set contains codes for the type of payment issuers."/> <jurisdiction> <coding> <system value="http://unstats.un.org/unsd/methods/m49/m49.htm"/> <code value="001"/> <display value="World"/> </coding> </jurisdiction> <copyright value="HL7 Inc."/> <caseSensitive value="true"/> <valueSet value="http://hl7.org/fhir/ValueSet/payment-issuertype"/> <content value="complete"/> <concept> <code value="patient"/> <display value="Patient"/> <definition value="The patient or a party issuing payment on behalf of the patient."/> </concept> <concept> <code value="insurance"/> <display value="Insurance"/> <definition value="An insurer, or party acting on their behalf, which is making payment following a contract, direct or indirect, with the patient to pay for healthcare-related services."/> </concept> </CodeSystem>