Acronym that means first in, first out. It is a queuing system in which the next item to be acquired is the oldest item (or first item) in the queue.

Symbol used in the diagnostic code book titled International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM) . It is used to indicate that a fifth digit is required for coding to indicate the highest level of specificity. Also see fourth and fifth digits .

Also called additional insurance option . See additional term insurance option .

In insurance, to submit a proposed policy form to get it approved by the insurance department of the jurisdiction where it will be issued.

Formula in a defined benefit retirement plan in which the retirement benefit amount is obtained based on the participant’s average wages during a specific period (usually 3 to 5 years before retirement). Also known as final earnings benefit formula .

In temporary disability workers’ compensation cases, the last report submitted by a physician to the insurance company stating the patient is able to return to work. In permanent disability workers’ compensation cases, the last report indicating permanent disability of the patient. Also called Doctor’s Final (or Monthly) Report and Bill .

Official release of a requirement or guideline created by the Secretary of Health and Human Services (HHS) to meet a specific law. When a final rule is officially released, entities may begin to use the rule. After a period of implementation, then a compliance deadline is mandated.

Individual financial account that has service fees, payments, adjustments, and balances posted. Also called account, financial record , ledger , ledger card , or patient account ledger .