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For reporting an evaluation and management code, CPT considers a patient to be "new" if the patient has not received professional services from any provider in the medical practice within the past ____ year(s) .
Inventory Increase
Occurs when the ending inventory is greater than the beginning inventory, reflecting a net addition to stock through purchases or production.
Accounts Payable
Short-term liabilities of a business that are due to be paid to creditors within a specified period.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including material and labor.
Operating Expenses
Costs associated with the normal operations of a business, excluding cost of goods sold and direct labor.
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