Accounts Receivable Report and Provider #'s

Is the Accounts Receivable Report usually listed by Patient? This would make sense in that the patient or gauarantor is ultimately responsible for payment.

Also Page 8 Billing Provider ID (group) Rendering Provider ID (PINS) what is the difference and which is used when? (that last paragraph confused me )

I will reread it but if you can clarify I would appreciate it. (Billing provider and rendering provider should usually be the same thing right? ) Sorry these numbers are confusing hope they make more sense in Ch.7