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Steven was rollerblading when he hit a bump in the road and fell. As he went down, he tried to break the fall with his hands. He presented to the emergency department with pain and swelling in his left wrist. Radiologic exams were taken of the wrist. It was determined by the physician that he fractured his distal radius. The emergency room physician applied a static short-arm splint to the fractured wrist and referred the patient to the orthopedist on call. Report only the treatment, not the x-ray or ED E/M service.
CPT Code: ____________________
Accounting Estimates
Assumptions made about future financial transactions that impact the reporting of a company's financial statements, such as allowances for doubtful accounts.
Cumulative Adjustment
An accounting method used to make corrections to cumulative errors in financial statements of previous years.
Prior Period Adjustments
Corrections of errors in previously issued financial statements for periods that have already been reported.
Retained Earnings
The portion of a company's net income that is kept within the company rather than distributed to shareholders as dividends.
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