Many healthcare providers feel that UPIC audits often fall short, with flawed sampling and extrapolation techniques that dramatically exaggerate overpayment findings, exposing providers to undue ...

Abstract: A recently developed centroidal Voronoi tessellation (CVT) unstructured sampling method is investigated here to assess its suitability for use in statistical sampling and function ...

Editor: Lorin D. Luchs, CPA, J.D., LL.M. Sec. 199 provides that for tax years beginning after December 31, 2004, manufacturers and other producers may be entitled to a tax deduction for income derived ...

here is very good news for CPAs whose clients face the often burdensome administrative costs of claiming allowable expense deductions for meals and entertainment (M&E)—the IRS now will permit the use ...