Recognition of income earned and the use of appropriated capital from the rendering of services in the current period.

Four-digit number in the hospital’s chargemaster that identifies a specific accommodation, ancillary service, or billing calculation related to the claim being submitted. These payment codes are inserted in Field 42 in ascending order on the Uniform Bill (UB-04) inpatient hospital billing claim form. Billing guidelines for revenue codes are extensive, so refer to the UB-04 manual for detailed information. Revenue codes are important because some managed care plans base payment on diagnosis, procedure, and revenue codes. All revenue codes from 001 to 999 must be preceded with a “0.” The leading “0” is added automatically for electronic claims. Basic revenue codes end in “0.” Detailed revenue codes end in 1 through 9. Do not repeat revenue codes on the same claim except when required by field or for coding more than one HCPCS code for the same revenue code item.

Proportion of a medical practice’s total income allocated for a specific type of expense (e.g., practice expense profit share is that proportion of income used to pay for practice expense).

Payment method in which subspecialists are paid a capitated rate and primary care physicians are paid on a fee-for-service (FFS) basis. This is considered reverse because most managed care plans pay the primary care physician capitated payments and pay subspecialists on an FFS basis.