DUEs Required Under OBRA 90 Must Include All of the Following

question 21

Multiple Choice

DUEs required under OBRA 90 must include all of the following except:

• A) Possible drug interactions
• B) Appropriateness of dosage and duration of therapy
• C) Evaluation of lower cost therapies
• D) Contraindications

Understand the accounting treatment of dividends in a group context, including elimination on consolidation.

Recognize the treatment of intragroup services and the necessary consolidation adjustments.

Comprehend the process for the elimination of intragroup profits or losses on inventories and their tax effects.

Understand the fundamental principles of the Capital Asset Pricing Model (CAPM).

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Definitions:

Product Costs

The total costs incurred to produce a product, including direct materials, direct labor, and manufacturing overhead.

Activity-Based Costing

A costing method that assigns costs to products or services based on the activities and resources that go into producing them.

Machine-Hours

A measure of production activity that quantifies the number of hours machines are operated in the manufacturing process.

Activity Rate

A measure used in activity-based costing to assign costs to activities based on their use of resources.