Pediatric Surgical Associates, P.C. - Page 10




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          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.                                  





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Last modified: May 25, 2011