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99213 = Office or other outpatient visit for the evaluation and management of an established patient of low to moderate severity; physician spends typically 15 minutes face-to-face with the patient and/or family. 25 (modifier) = Significant, separately identifiable evaluation and management service by the same physician on the same day of the procedure or other service.
This code should read as: 99284-25 99284 = Emergency department visit for the evaluation and management of a patient with a detailed history and examination, and medical decision making of moderate complexity. -25 = Modifier that indicates a "significant, separately identifiable evaluation and management service by the same physician on the same day of the procedure or other service."
It is not matter of decision by management, direct cost is that cost which is directly related with the production and separately identifiable with production volume while indirect cost is that cost which is not directly related with production volume and not separately identifiable.
CPT 99214 is for office or other outpatient visit for the evaluation and management of an established patient, which requires at least 2 of these 3 key components: A detailed history; a detailed examination; and medical decision making of moderate complexity. -25 is a modifier that identifies significant, separately identifiable evaluation and management service by the same physician or other qualified health care professional on the same day of the procedure or other service.
The factory workers who directly involve in production of goods is direct labor which cost is also separately identifiable.
The factory workers who directly involve in production of goods is direct labor which cost is also separately identifiable.
Direct labor are not part of overhead costs and shown separately while indirect labor are part of overhead costs and included in overhead cost because those labor cannot be allocated separately or identifiable separately.
direct labor is that labor which directly involve in production of goods of product and separately identifiable with cost.
Yes overtime basic pay to workers is direct labor cost as this cost is identifiable separately.
Yes, a license can be considered an identifiable intangible asset. An identifiable intangible asset is a non-physical asset that can be separately identified and has a measurable value. A license grants the holder the right to use a specific intellectual property or resource, and it can be bought, sold, or transferred, thus meeting the criteria of an identifiable intangible asset.
there is no specific formula to calculate direct cost but direct cost are all those costs which are directly related to production of goods and separately identifiable.
Most new computers do not come with asset management software. Asset management software must be purchased separately.