- 10 -
Other Staff
Petitioner employs individuals who are not surgeons.
During the audit years, petitioner had 12 to 14 employees on its
office staff.
Fee Schedule
Petitioner established a schedule of fees for the services
provided by its surgeon employees (the fee schedule). The term
“gross billing” refers to the practice of billing for services
according to the fee schedule. Normally, petitioner did not
engage in gross billing. The term “net billing” refers to the
practice, generally engaged in by petitioner, of billing only a
negotiated percentage of the amount found on the fee schedule.
Such negotiations were carried out, for instance, with third-
party payers, such as health maintenance organizations. The term
“collections” refers to the amount, less than 100 percent,
actually collected by petitioner with respect to billings.
Collections
For 1994, there are no reliable records of collections
attributable to specific surgeon employees of petitioner’s. For
1995, collections attributable to each of petitioner’s surgeon
employees were as follows:2
2 Even though Dr. Snyder left petitioner in July 1994,
petitioner’s records indicate that there were collections
attributable to his services through 1997.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011