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What was the original date established by the U.S. Department of Health and Human Services for the implementation of ICD-10-CM in the United States?
A)October 1, 2013
B)January 1, 2014
C)October 1, 2014
D)July 1, 2015
Non-Controlling Interest
A minority stake in a subsidiary that is not owned by the parent company, reflected as a separate component of equity in the consolidated financial statements.
Equity Method
An accounting technique used to record equity investments to reflect the investor's share of the investee's earnings or losses.
Acquisition Differential
The difference between the purchase price of a company and the fair market value of its identifiable net assets at the time of acquisition.
Unrealized Intercompany Profits
Profits that result from transactions between companies within the same group, which are not realized until sold to an external party.
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