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The fair market value of property is the price at which it would change hands between a willing and informed buyer and seller. The term is used throughout the Internal Revenue Code , as well as in bankruptcy laws, in many state laws, and by several regulatory bodies.
Other program costs, which include the Federal share of State administrative expenses, Nutrition Education, and Employment and Training, amounted to roughly $3.7 million in 2013. [5] There were cuts into the program's budget introduced in 2014 that were estimated to save $8.6 billion over 10 years.
As the largest single purchaser of medical services in the U.S., Medicare's fixed pricing schedules have a significant impact on the market. These prices are set based on CMS' analysis of labor and resource input costs for different medical services based on recommendations by the American Medical Association. [35]
Due to the large number of multi-state insurers, the department utilizes a national state-based system of regulation in order to help meet this core mission. The Office's Captives Unit oversees New Jersey's captive insurance market, which opened for business in 2011 [ 15 ] and currently includes ten captive insurers.
The concept of the Fair Value Hierarchy is therefore introduced in paragraphs 22 through 31 in SFAS No. 157. To provide the financial statement user with more insight into the valuation techniques and to create comparability among financial statements, SFAS No. 157 requires the fair value assets and liabilities to be allocated to different levels or hierarchies based on the transparencies of ...
A medical assistant, also known as a "clinical assistant" or healthcare assistant in the US, [1] is an allied health professional who supports the work of physicians, nurse practitioners, physician assistants and other health professionals, usually in a clinic setting. Medical assistants can become certified through an accredited program.
In order to correctly report the combined company post-acquisition, one needs to evaluate the assets and liabilities being acquired and their Fair Value ("FV") -- the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The acquirer hires an ...
Council for European Specialist Medical Assessments: CHT: Certified Hand Therapist: CMA: Canadian Medical Association: CMA: Certified medical assistant: CMS: Centers for Medicare and Medicaid Services: CNA: Certified Nursing Assistant: COG: Children's Oncology Group: COTA(A) Council on the Ageing (Australia) CPhT: Certified pharmacy technician ...