b. Each CPT code has been mapped to the appropriate APC reimbursement code. The average Allowable Amount across all payers based on their contracts with the provider is listed below. For each CPT Code, use the formula Gross Revenues- Contractual Adjustments= Allowable Amount to calculate the annual Contractual Adjustment for 2023. Include a subtotal for each product line and sum the three product lines to obtain a total amount of Contractual Adjustments for the year