The Modifier -52 Is Used to Indicate

question 46

Multiple Choice

The modifier -52 is used to indicate:

• A) prolonged evaluation and management (E/M) service.
• B) unrelated E/M service by the same physician during a postoperative period.
• C) significant, separately identifiable E/M service by the same physician on the same day of the procedure or other service.
• D) reduced services.

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Definitions:

Form 8949

A tax form used by the IRS to report sales and other dispositions of capital assets.

Outstanding Receivables

are amounts owed to a business by its customers for goods or services delivered but not yet paid for.

FMV

Fair Market Value; the price that property would sell for on the open market between a willing buyer and a willing seller.

Basis

In tax terms, it refers to the amount of a taxpayer's investment in property for tax purposes, used to calculate gain or loss on the sale or disposition of the property.