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In order to consider time as a factor in evaluation and management (E/M) coding, counseling must constitute more than:
Internal Control
Processes and practices implemented to safeguard a company's assets, ensure financial reporting accuracy, and comply with regulations.
Customer's Ledger
A detailed record keeping of all transactions between a business and its customers, often part of the accounts receivable.
General Ledger
A comprehensive set of accounts that records all financial transactions of a business, used to prepare financial statements.
Accounts Receivable
Funds due to a company from its clients for goods or services rendered but payment has not been received yet.
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