Direction and management of a medical procedure given by the physician, but the doctor’s attendance is not necessary during the procedure (e.g., only available by telephone). Some medical procedures require general supervision to bill for a specific level of service. This level of supervision is never sufficient for meeting “incident-to” services. Also see direct supervision and personal supervision .

Physicians who have received training that encompasses several branches of medicine including internal medicine, preventive medicine, pediatrics, surgery, psychiatry, and obstetrics and gynecology. These doctors provide comprehensive medical care, problem solve, and coordinate total health care delivery to all members of a family regardless of sex or age.

General guidelines and detailed procedures of customary accounting practice that are established and interpreted by the Financial Accounting Standards Board (FASB). FASB was formed in 1973. These accounting principles are used by business firms outside of the insurance industry, as well as by health and life insurance companies.
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These principles have substantial authoritative support for use in the insurance business. They are intended to produce financial results consistent with those of other industries and to assure consistency in financial reporting.