See: incurred but not reported (IBNR) .
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A reserve kept to pay claims that have taken place but have not yet been reported. The amount of this reserve is based on estimates.
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UK: See: IBNR FOR CLAIMS INCURRED BUT NOT YET REPORTED.
Tag: MEDICAL
Unrepresented employee
In a workers’ compensation case, injured worker who is not represented by an attorney.
Unsecured debt
Obligation (amount owed) that is not secured or backed by any form of collateral.
Unspecified
See: not otherwise specified (NOS) and nonspecific code .
Unusual procedural service
Procedure or service that is unique or an atypical finding that affects the patient’s treatment. When billing for an unusual procedural service, a -22 modifier is appended to the usual five-digit CPT procedure code when the service provided is greater than that usually required for the listed procedure.