During the quarterly revenue cycle management meeting, the Chief Financial Officer (CFO) asked the team to review one of their key performance indicators (KPI): Discharged Not Final Billed cases. On initial review, the team felt that the number of cases appeared to be excessive. The CFO is requesting an in-depth analysis of the current unbilled accounts. The Coding Manager is part of the Revenue Cycle Management Team and has been assigned to mentor you as a HIT Professional Practicum student and needs a professional practicum project. She has decided to have you review the DNFB data and prepare an analysis of the findings. The following information has been provided for you regarding the project