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A patient is admitted with pneumonia. The case manager refers to a plan of care that specifically identifies dates when supplemental oxygen should be discontinued, positive-pressure ventilation with bronchodilators should be changed to self-administered inhalers, and antibiotics should be changed from intravenous to oral treatment, on the basis of assessment findings. This plan of care is referred to as a:
Measurement Alternative
An accounting option that allows entities to measure certain assets or liabilities at a cost that may differ from fair value, often under specific circumstances.
Cash Equivalent
Short-term, highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less.
Net Realizable Value
The estimated selling price in the ordinary course of business minus any costs of completion, disposal, and transportation.
Historical Cost
The original monetary value of an asset or transaction, without adjustments for inflation or other factors.
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