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medical management billing receivable healthcare practice accounting accounts cycle revenue rcm 04 cms claim ub 1450 1500 follow-up codes hospital ar center calling (call) modifiers forms wc privacy information protected compensation insurance health physician phonetics english workers glossary emergency evaluation e&m 59 phi act accountability portability unit care intensive icu room taxonomy association provider modifier american consolidated nursing facility skilled snf bpo service anesthesia er hic b workers compensation nywcb new york state workers board place pos reasonable customary usual no-fault auto accident arbitration request aaa coding