This account is the receipt account for collections and deductions of SMI premiums
from those age 64 years and 11 months old and over. In the case of collections, all health insurance premiums collected, including HI premium collections and SMI premium collections from the disabled are
deposited in this account. They are subsequently redistributed by the Separate Operation
for Billing, Entitlement, and Remittances (SOBER) program as the system applies them
to the proper account.