What are the advantages and disadvantages of retrospective reimbursement? A. If treatment is completed at the end of the year, the hospital might not be able to declare the revenue in the same year that the treatment was delivered, and this distorts hospital accounts B. The hospital receives the cost of treatment before the treatment is completed, so there is incentive to contain cost, but the quality of care might be compromised C. The hospital receives the full cost of treatment after the treatment is completed, so the quality of care is assured but there is no incentive to contain cost D. Hospital staff are on salary, which is necessary for the quality of care, but they might be paid before reimbursement for the treatment is received, and this distorts hospital profits .