Assignment Exercise 5-1: Contractual Allowances Physician office revenue for visit code 99214 has a full established rate of $72.00. Of 10 different payers, there are 9 different contracted i rates, as follows: Payer Contracted Rate (in dollars) FHP 35.70 HPHP 58.85 MC 54.90 UND 60 40 CCN 70:20 MO 70.75 CGN 10.00 PRU 54.90