Funds held by the treasury of the United States, other than revenue collected for a specific trust fund, such as supplemental medical insurance (SMI), and maintained in a separate account for that purpose. The majority of this fund is derived from individual and business income taxes.

Facility that receives all patients for inpatient care of acute illness or injury and obstetrics.

Accounting books of original entry in which all financial transactions are first posted (recorded), except transactions recorded in specialized journals.

When using the International Classification of Diseases, Ninth Revision, Clinical Modification (ICD-9-CM) code book, a note that is printed in italics or bold that helps clarify unique coding situations.

Necessary costs for a managed care plan’s administrative activities and not claims administration costs.

Family practice physician who gives comprehensive medical care regardless of age of the patient or presence of a condition that may need the services of a specialist. This term has been replaced by the term family practitioner (FP) .

Income to the supplemental medical insurance (SMI) trust fund from the general fund of the U.S. Department of the Treasury. Only a small percentage of total SMI trust fund income each year is attributable to general revenue.

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 .