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Table 2 Breakdown of MMR Process Cost Practice # 1 Database 3 7 FMMG Exp. Average Abbvn EXPENSE LINE ITEM Staff salaries-administrative $1,212 $12,625

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Table 2 Breakdown of MMR Process Cost Practice # 1 Database 3 7 FMMG Exp. Average Abbvn EXPENSE LINE ITEM Staff salaries-administrative $1,212 $12,625 $14,855 $16,126 $13,214 Sal-Adm Staff salaries-clinical $0 $12,431 $1,276 $21,670 $4,873 Sal-Clin Office supplies & postage $121 $7,264 $5,233 $6,618 $6,713 Ofc Sup Transcription service $33,470 $0 $0 $0 $2,487 Trns Svc Sustain business Maintain facility $1,200 $234 $13,254 $7,823 $12,436 $12,413 Sust Bus $13,544 $7,477 $12,855 $17,433 Facility TOTAL $36,237 $59,118 $36,664 $69,705 $57,133 Physicians Dr. Don Fannon Thoracic Surgeon Dr. Dan Martens Thoracic Surgeon Dr. Mark Stein Thoracic Surgeon Clinical Staff John Lee Nicholas Hunter Joann Wallace Ms. Kathy Nielsen Ms. Kelly Smith Ms. Linda Evans Ms. Miriam Black Ms. Dee Andrews Ms. Susan Grant Physician Assistant Table 3 - Personnel at FMMG; Allocation of employee time to processes Partner of FMMG Partner of FMMG Surgeon employee Full-time Physician Assistant 40%-time Physician Assistant 40%-time Administrative Staff Practice Manager 50%-time Scheduling Coordinator Full-time Administrative Assistant; Backup Surgery Scheduler Billing and Collection Representative Full-time Full-time Billing and Collection Representative Full-time Statistics Coordinator; Computer Systems Manager 60%-time Administrative Personnel Clinical Personnel Process 50% Kathy 100% 100% 100% 100% Kelly Linda Miriam SPO 40 40 10 Dee 10 60% Susan 100% John 40% Nicholas 40% Joann 30 16 16 SPH 10 10 55 16 16 Auth 30 10 MMR 10 20 Sched 5 5 55 4 4 Bill 10 Collect Disputes 3rd pties IMPE 233 20 30 30 2220 25 25 5 LO 5 4 4 Sust Bus Facility 50 10 20 60 5 50 100 100 100 100 60 100 40 40 ABC/ABM in Healthcare Case, Part II Siegel, Kaciuba & Mangold Page 6 of 11

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