Abstract
The purpose of this article is to make nurses aware of some of the financial pitfalls that await them in starting a Medicare-certified home health agency (HHA). It is based on the author's financial and reimbursement experience with the industry and on the responses the author gets while conducting reimbursement seminars. The author has simplified the explanations here for the sake of readability. The details of a specific situation could affect outcomes in ways other than what are described. Key words: allowable expenses, cash flow, cost allocations, home health agency, Medicare, related parties
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