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1 Publication 502 (2021), Medical and Dental Expenses - IRS
https://www.irs.gov/publications/p502
Medical care expenses include payments for the diagnosis, cure, mitigation, treatment, or prevention of disease, or payments for treatments ...
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2 Medical Revenue Services | Medical Billing Services
https://www.emrllc.com/
We offer medical revenue services that are designed to help minimize "touches" on each claim, increasing your organizational efficiency, patient satisfaction ...
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3 Medical Revenue Services – Coding, Billing and Collections
https://revmd.com/medical-revenue-cycle-management-services/
revMD is the premier Medical Revenue Service offering superior medical billing, coding, and bill collection services.
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4 Section 444.16 - Deductions from revenue account descriptions
https://regs.health.ny.gov/content/section-44416-deductions-revenue-account-descriptions
One account is used to report those charges pertaining to compliance with the Hill-Burton Hospital and Medical Facilities Construction Plan, and another one ...
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5 What Is Healthcare Revenue Cycle Management?
https://revcycleintelligence.com/features/what-is-healthcare-revenue-cycle-management
Healthcare revenue cycle management is the financial process facilities use to manage the administrative and clinical functions associated ...
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6 What Is A Medical Revenue Service: How Does It Work?
https://www.enter.health/post/medical-revenue-service
Medical Revenue Services are the backbone of a hospital's or clinic's business. Without them, how would you manage revenue?
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7 Revenue - MGMA
https://www.mgma.com/data/participate-in-benchmarking-surveys/resources-for-cost-and-revenue-survey/cost-revenue-survey-guide/revenue
Such payments are included in “Total net fee-for-service collections/revenue.” Purchased services for capitation patients [7810-7828]11. Fees paid to healthcare ...
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8 5 Tactics to Increase Your Medical Practice Revenue
https://www.collaboratemd.com/blog/medical-practice-revenue/
Many factors influence your medical practice revenue, including claims management, patient payments, and your in-house billing workflow.
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9 Health Provider and Industry State Taxes and Fees
https://www.ncsl.org/research/health/health-provider-and-industry-state-taxes-and-fees.aspx
In general, a "provider tax,” sometimes termed a "fee" or "assessment," is a state law that authorizes collecting revenue from specified categories of providers ...
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10 NYC Health + Hospitals Upgrades Revenue Cycle ...
https://www.nychealthandhospitals.org/pressrelease/nyc-health-hospitals-upgrades-revenue-cycle-technology-to-improve-efficiency-maximize-collections/
New York, NY NYC Health + Hospitals today announced plans to implement new, advanced revenue cycle technology to improve efficiency and ...
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11 One Medical posts revenue, membership gains as it preps for ...
https://www.healthcareitnews.com/news/one-medical-posts-revenue-membership-gains-ahead-amazon-acquisition
Medical claims expense ratio was 85%. Care margin was $40 million – or 16% of net revenue. Adjusted EBITDA was a loss of $38.5 million, or 15 ...
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12 Healthcare Revenue Cycle Management Solutions
https://www.changehealthcare.com/revenue-cycle-management
Learn about our revenue cycle management solutions that help hospitals, health systems & physicians improve revenue cycle efficiency & optimize revenue.
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13 Waystar: Revenue Cycle Management Solutions | Healthcare IT
https://www.waystar.com/
Improve your revenue cycle with our cloud-based revenue cycle management software with predictive analytics for claims management, denial mitigation & more.
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14 Greenway Health: EHR Software, Revenue Cycle Management
https://www.greenwayhealth.com/

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15 Capitated revenue now makes up outsized share of One ...
https://www.healthcaredive.com/news/one-medical-amazon-iora-medicare-capitated-revenue/635687/
The discrepancy, coming roughly a year after One Medical's entrance into capitation with its acquisition of value-based medical group Iora ...
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16 6 Proactive Medical Billing Tips to Maximize Revenue | HAP
https://www.hapusa.com/6-proactive-medical-billing-tips/
Does your physician practice need assistance with being more proactive with your medical billing? Learn more today with Healthcare ...
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17 Cannabis Tax - Montana Department of Revenue
https://mtrevenue.gov/taxes/miscellaneous-taxes-and-fees/cannabis/
State taxes are set at 4% for medical marijuana and 20% for adult-use sales. Local-option tax rates are set by the county up to a maximum of 3% on medical, ...
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18 Revenue Cycle Education & Training | AHIMA
https://www.ahima.org/education-events/education-by-topic/revenue-cycle/
Medical Coding and Reimbursement Courses. Get the knowledge you need to build a successful health information career with our foundational courses—all online ...
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19 Oracle Revenue Management and Billing for Healthcare Payers
https://www.oracle.com/industries/financial-services/insurance/billing-healthcare/
Oracle Revenue Management and Billing offers an adaptive, flexible solution that helps healthcare payers improve operational efficiency.
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20 CDL DOT Medical | Department of Revenue - Motor Vehicle
https://dmv.colorado.gov/cdl-dot-medical
Where can I get a DOT medical exam ... You must keep your DOT medical up-to-date (new exam every two years). ... Colorado Department of Revenue.
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21 Revenue Cycle Solutions Jobs - AMN Healthcare
https://www.amnhealthcare.com/careers/revenue-cycle/
AMN Healthcare Revenue Cycle Solutions (RCS) offers medical facility CDI, HIM, ODM, & Case Management jobs in healthcare systems nationwide.
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22 Ensemble Health Partners | Revenue Cycle Management ...
https://www.ensemblehp.com/
Ensemble Health Partners is the leading revenue cycle management company for hospitals, health systems and physician practices.
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23 Raising revenues for health - World Health Organization (WHO)
https://www.who.int/activities/raising-revenues-for--health
Raising revenues for health. WHO's health financing team works with countries to design and implement health financing policies, including policies on revenue ...
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24 Vanderbilt Medical Group Revenue Cycle Team
https://finance.vumc.org/vmg/
Vanderbilt Medical Group Revenue Cycle Team ... coding and charge capture of professional revenue, claims processing, collections, and customer service.
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25 Annual Report of Revenue, Expenses, and Volumes – PDF Files
https://hscrc.maryland.gov/Pages/ar-rev.aspx
2019 · Medstar St. Mary's Hospital · Medstar Southern Maryland · Medstar Union Memorial​ · Mercy Medical Center · Meritus Medical Center · Mt. Washington Pediatric ...
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26 Medicare Claims Processing Manual, Chapter 9 - CMS
https://www.cms.gov/regulations-and-guidance/guidance/manuals/downloads/clm104c09.pdf
RHCs are only required to report the appropriate revenue code for medical and mental health services. Encounters with more than one health professional and ...
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27 How to Increase Revenue & Patients in Your Medical Practice
https://evisit.com/resources/9-tips-to-increase-medical-practice-revenue
Wondering how to increase revenue or improve patient care in your medical practice, health care clinic or primary care? Here are 9 great tips to guide you.
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28 Nonprofit and Qualifying Healthcare
https://azdor.gov/transaction-privilege-tax/non-profit-and-qualifying-healthcare
The designation by the Internal Revenue Service as an I.R.C. § 501(c) nonprofit organization that is exempt from federal corporate income taxes, does not ...
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29 Availity: EDI Clearinghouse, Revenue Cycle Management ...
https://www.availity.com/
Revenue Cycle Management Solutions, Healthcare Claims and EDI Clearinghouse, Provider Portal - Availity.
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30 Details of medical expenses - Canada.ca
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-33099-33199-eligible-medical-expenses-you-claim-on-your-tax-return/details-medical-expenses.html
Premiums paid to private health services plans including medical, dental, and hospitalization plans. They can be claimed as a medical expense, ...
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31 ABMS Revenue and Expenses
https://www.abms.org/about-abms/revenue-and-expenses/
The American Board of Medical Specialties (ABMS), a nationally recognized not-for-profit organization, serves the public and the medical profession by improving ...
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32 Health Care Provider Tax - Department of Revenue
https://revenue.ky.gov/Business/Health-Care-Provider-Tax/Pages/default.aspx
Health Care Provider Tax supplements Medicaid programs within Kentucky. This is a monthly tax due on ... 12, Home Health Agency Services, 2%, Gross Revenues.
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33 Medical Revenue Cycle Specialists | Home
https://www.medrevenuecycle.com/
Medical Revenue Cycle Specialists bring strategic insights and unique perspectives to transform your practice. Our team identifies, analyzes, and optimizes ...
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34 Medical Marijuana Reporting - Missouri Department of Revenue
https://dor.mo.gov/taxation/business/medical-marijuana.html
You may also send the medical and recreational marijuana tax return and check, draft, or money order payable to Director of Revenue through the mail.
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35 The Change Healthcare 2020 Revenue Cycle Denials Index
https://www.ache.org/-/media/ache/about-ache/corporate-partners/the_change_healthcare_2020-revenue_cycle_denials_index.pdf
Change Healthcare revenue cycle analysts used primary institutional inpatient and outpatient claims submitted by a range of small, medium, and large facilities.
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36 One Medical's Q1 revenue doubles to reach $254M
https://www.fiercehealthcare.com/providers/one-medicals-q1-revenue-doubles-primary-care-provider-expands-chronic-behavioral-health
Tech-enabled primary care provider One Medical saw its total membership count jump nearly 30% to 767,000 by the end of March, a nearly 30% increase year ...
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37 Medical Billing & Revenue Cycle Management
https://www.nextgen.com/products-and-services/ngo/revenue-cycle-management
Let's face it. Financial stability keeps independent healthcare practices open. Revenue cycle management (RCM) and medical billing services can help improve ...
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38 What is the Healthcare Revenue Cycle? | FAQs - TigerConnect
https://tigerconnect.com/about/faqs/healthcare-revenue-cycle/
The Healthcare Revenue Cycle is defined by the Healthcare Financial Management Association as the set of all administrative and clinical functions that ...
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39 HFMA
https://www.hfma.org/
Healthcare Financial Management Association (HFMA) helps healthcare finance and business ... Reboot Your Revenue Cycle with Prior Authorization Automation.
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40 Health Care and Social Assistance Revenue (sector 62)
https://www.census.gov/quickfacts/fact/note/US/HCN010217
Health Care and Social Assistance Revenue (sector 62). Source: U.S. Census Bureau, Economic Census, 2017. Economic Census of the Island Areas, Puerto Rico, ...
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41 Health Care Entities Revenue Recognition Task Force - AICPA
https://us.aicpa.org/interestareas/frc/accountingfinancialreporting/revenuerecognition/rrtf-healthcare
The Health Care Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard.
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42 Healthcare | South Carolina Revenue and Fiscal Affairs Office
https://rfa.sc.gov/data-research/healthcare
The health information collected under South Carolina Code of Laws § 44-6-170 ... for services by revenue center, length of stay, patient disposition, etc.
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43 Sinai Medical Group Selects Conifer Health Solutions to ...
https://www.coniferhealth.com/about-us/pressreleases/pressdetail/sinai-medical-group-selects-conifer-health-solutions-to-support-revenue-cycle-operations/
October 20, 2022, Dallas, TX Conifer Health Solutions, a leading provider of comprehensive Physician Revenue Cycle Management (PRCM) ...
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44 Financial Report - Harvard Medical School
https://hms.harvard.edu/about-hms/facts-figures/financial-report
Reinstated support from our affiliated hospitals and growth in master's and external education programs served to bolster HMS' revenues. Additionally, support ...
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45 KCDL Certificate - Kansas Department of Revenue
https://www.kdor.ks.gov/Apps/MotorVehicles/MotorVehicle/KCDLCertificate
Kansas Commercial Driver's License Holder Medical Self Certification. The Kansas Division of Vehicles requires all CDL holders to comply with Federal Motor ...
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46 Healthcare Business Management Association ... - About HBMA
https://www.hbma.org/content/about/about-hbma
The Healthcare Business Management Association (HBMA), a non-profit professional trade association, is a major voice in the revenue cycle management ...
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47 Revenue Cycle Coding Strategies Inc. | Medical Coding and ...
https://rccsinc.com/
Revenue Cycle Coding Strategies offers expertise in specialty coding/documentation, training, revenue cycle workflow optimization, and regulatory ...
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48 Medical Support - Florida Dept. of Revenue
https://floridarevenue.com/childsupport/compliance/Pages/medical_support_non_covered.aspx
If you are the parent who receives support, you may be able to receive medical expenses not covered by insurance. Before the Child Support Program can ...
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49 Revenue cycle management | Oracle Cerner
https://www.cerner.com/solutions/revenue-cycle-management
According to the 2021 Annual Report on Revenue Cycle Automation1, 90% of healthcare financial leaders want automation systems built for healthcare revenue ...
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50 Non-Covered Revenue Codes - Illinois.gov
https://www2.illinois.gov/hfs/SiteCollectionDocuments/RevenueCodes.pdf
Illinois Department of Healthcare and Family Services. Hospital Revenue Code Information. Non-Covered Revenue Codes. Revenue Code. Revenue Description.
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51 Contact Vehicles Regarding Medical/Vision Questions or ...
https://www.ksrevenue.gov/dovmvcontact.html
Day, all Kansas Department of Revenue offices will be closed Monday, January 17, 2022. Operations will resume Tuesday, January 18.
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52 Value-based care still a small fraction of medical revenue ...
https://www.healthcarefinancenews.com/news/value-based-care-still-small-fraction-medical-revenue-mgma-finds
Across all practices, the median revenue amount from value-based contracts was $30922 per provider.
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53 Healthcare Revenue Cycle Certificate - UCSD Extension
https://extendedstudies.ucsd.edu/courses-and-programs/healthcare-revenue-cycle
Revenue cycle management is the set of financial and operational processes, utilizing the electronic health record and billing and coding software that tracks ...
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54 Revenue cycle management services - Quest Diagnostics
https://www.questdiagnostics.com/healthcare-professionals/lab-tools-it-systems/quanum-practice-solutions/revenue-cycle-management-services
Quanum® Revenue Cycle Management enables practices to work with a team of billing experts to help manage medical billing from end-to-end.
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55 Revenue for healthcare providers - Financial Reporting View
https://frv.kpmg.us/reference-library/2016/revenue-for-healthcare-providers.html
Revenue for healthcare providers ... KPMG's insights on industry ASC 606 implementation. With the new revenue recognition standard effective date approaching, ...
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56 Iowa Department of Revenue: State of Iowa Taxes
https://tax.iowa.gov/
The mission of the Iowa Department of Revenue is to serve Iowans and support state government by collecting all taxes required by law, but no more.
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57 Quarterly Results - HCA Healthcare - Financials
https://investor.hcahealthcare.com/financials/quarterly-results/default.aspx
HCA Healthcare Reports Third Quarter 2022 Results · Revenues totaled $14.971 billion · Net income attributable to HCA Healthcare, Inc. · Adjusted EBITDA totaled ...
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58 Revenue trends at U.S. hospitals - Definitive Healthcare
https://www.definitivehc.com/blog/revenue-trends-at-u.s.-hospitals
Average hospital net patient revenue and operating expense. Fig. 1 Data is from the Definitive Healthcare HospitalView ...
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59 How To Increase Revenue in Healthcare | Healthcents
https://payrhealth.com/resources/blog/how-to-increase-revenue-in-healthcare/
Increasing revenue streams and protecting against unnecessary leakage is a core component of running a successful medical practice. For actionable solutions on ...
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60 Revenue Notice #98-20: MinnesotaCare
https://www.revenue.state.mn.us/revenue-notice/98-20-minnesotacare-receipts-sale-chiropractic-medical-supplies-appliances-and
Revenue Notice #98-20: MinnesotaCare - Receipts from the Sale of Chiropractic Medical Supplies, Appliances and Equipment.
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61 Deductions and Credits - PA Department of Revenue
https://www.revenue.pa.gov/FormsandPublications/PAPersonalIncomeTaxGuide/Pages/Deductions-and-Credits.aspx
Personal Income Tax. IRA deduction · Student loan interest deduction · Moving expenses ; Pennsylvania Personal Income Tax. Standard deduction · Medical and dental ...
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62 Medical Insurance: A Revenue Cycle Process ... - McGraw Hill
https://www.mheducation.com/highered/product/medical-insurance-revenue-cycle-process-approach-valerius-bayes/M9781259608551.html
Medical Insurance: A Revenue Cycle Process Approach, 8th Edition by Joanne Valerius and Nenna Bayes and Cynthia Newby and Amy Blochowiak (9781259608551) ...
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63 Healthcare Revenue Group: Billing and Payer Credentialing
https://www.healthcarerevenuegroup.com/
Healthcare Revenue Group offers a full range of services including insurance billing, growth consulting and contracting, with a single focus on the revenue ...
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64 Revenue Guard A Coronis Health Company
https://www.coronishealth.com/about/companies/revenue-guard/
Revenue Guard and Coronis Health provide EMS consulting services and medical billing and collection solutions to the ambulance services industry. We offer a ...
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65 How to Calculate Lost Revenues for PRF and ARP Rural ...
https://www.hrsa.gov/provider-relief/reporting-auditing/lost-revenues
“Patient care” means health care, services and supports, as provided in a medical setting, at home/telehealth, or in the community. Non-Patient ...
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66 Health Revenue 360: Healthcare Revenue Cycle Management
https://healthrevenue360.com/
Health Revenue 360, LLC is the top healthcare revenue cycle management company serving the industry today. Click here to learn more about ...
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67 Health IT + Revenue Cycle Management Virtual Event
https://events.beckershospitalreview.com/hitrcmvirtual2022
... Baylor College of Medicine-Harris Health System • Lora Morse, Vice President, Professional Fee Revenue Cycle, Health First Medical Group/Privia Medical ...
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68 Capturing specialty practice revenue - Medical Economics
https://www.medicaleconomics.com/view/capturing-specialty-practice-revenue
For instance, at Genesis Healthcare Partners in Los Angeles, ... outcomes for patients with chronic conditions while boosting revenue.
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69 Medical Information & Revenue Management Courses
https://www.jccc.edu/academics/credit/medical-information-revenue-management/
Demand continues to soar for specialists who can accurately and efficiently code healthcare information. With a Medical Coding Specialist Certificate, you'll ...
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70 Health care system needs new revenue streams, expert argues
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3176884/
“Do we have the revenues in place right now to fund the costs our system is taking on right now?” Stabile asked delegates to the Canadian Medical ...
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71 Healthcare Revenue Cycle Enhancement & Medical Billing ...
https://www.jmco.com/business-advisory/revenue-cycle-enhancement/
Your medical practice may be losing out on tens or hundreds of thousands of dollars each year from unpaid and underpaid claims. Healthcare revenue ...
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72 Procedure Fee Files & CPT Codes | DMAS - Virginia Medicaid
https://www.dmas.virginia.gov/for-providers/rates-and-rate-setting/procedure-fee-files-cpt-codes/
Medical Procedures Billed By Physicians Or Other Practitioners ... Revenue Codes. Revenue Codes For Home Health, Hospice, Or Other Services.
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73 Medical Revenue Associates
https://www.medrev.co/
Medical Revenue Associates is one of the premier physician billing companies of Philadelphia. We proudly serve Pennsylvania and the entire Tri-State area.
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74 Revenue Cycle | Medical Staff Affairs
https://medicalaffairs.ucsf.edu/revenue-cycle
Revenue Cycle. Bad debt, associated with provider credentialing, results in lost revenue to UCSF Health. Claims submitted to Medicare, Medi-Cal and ...
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75 Revenue Cycle - McGovern Medical School - UTHealth Houston
https://med.uth.edu/internalmedicine/contact-us/revenue-cycle-contacts/
Revenue Cycle Administrator Phone: 713-500-6519. Department of Internal Medicine at McGovern Medical School. Department of Internal Medicine
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76 The National Association of Healthcare Revenue Integrity ...
https://hcmarketplace.com/national-association-of-healthcare-revenue-integrity
The National Association of Healthcare Revenue Integrity (NAHRI) is dedicated to providing the hospital revenue integrity community with the resources, ...
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77 Hospital reimbursement | Washington State Health Care ...
https://www.hca.wa.gov/billers-providers-partners/prior-authorization-claims-and-billing/hospital-reimbursement
Additional information · HCA standard revenue code to cost center crosswalk (updated August 28, 2014) · Department of Health - Critical Access Hospitals.
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78 Experian Health | Healthcare Information Technology
https://www.experian.com/healthcare/
Big data solutions helping the healthcare industry become more efficient and productive across patient access, revenue cycle, engagement, ...
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79 Medical Revenue Services : Everything to know about
https://www.americanmedicalcoding.com/medical-revenue-services/
Services include the revenue cycle management, medical billing, charge capture etc. These services help in smooth operation of these hospitals.
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80 Revenue Ruling 01-11-3
https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/legal/rulings/rr011103.pdf
Supersedes Revenue Ruling 01-08-3, issued August 25, 2008. RETAIL SALES OF DIGITAL MEDIA. This guidance document is advisory in nature but is binding on the ...
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81 Top Healthcare Revenue Cycle Management Company
https://ventrahealth.com/
Ventra Health is a top healthcare revenue cycle management company established when Abeo, DuvaSawko, & Gottlieb merged.
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82 Finance & Revenue Cycle - Stanford Health Care jobs
https://careers.stanfordhealthcare.org/us/en/c/finance-revenue-cycle-jobs?from=10&s=1
Apply for finance-revenue-cycle jobs at Stanford Health Care. Browse our opportunities and apply today to a Stanford Health Care ...
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83 CLiX Revenue for Healthcare - Clinithink
https://www.clinithink.com/clix-revenue-for-healthcare
CLiX revenue for healthcare revenue solution reduces the time & cost of revenue cycle management to refocus resources. This Healthcare Revenue AI Solutions ...
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84 Director, Revenue Cycle - Medical Center, New York, United ...
https://opportunities.columbia.edu/jobs/director-revenue-cycle-new-york-united-states-5347b5e3-fd33-4654-b447-d0fc21d4060f
529060; Medical Center; Radiology; Full Time; Opening on: Aug 30 2022; Grade 107. Position Summary. The Director of Revenue Cycle will be responsible for ...
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85 Medical Revenue Recovery Attorneys - Callagy Law
https://callagylaw.com/medical-revenue-recovery-attorneys/
Contact our medical revenue recovery attorneys in New Jersey, New York, Florida, and Arizona if you feel underpaid by insurance companies.
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86 IU Health
https://iuhealth.org/
Indiana University Health is changing healthcare for the better. We bring together the state's most ... IU Health Revenue Cycle Services - Bloomington.
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87 Total Revenue for Medical and Diagnostic Laboratories ...
https://fred.stlouisfed.org/series/REV6215TAXABL144QNSA
Graph and download economic data for Total Revenue for Medical and Diagnostic Laboratories, Establishments Subject to Federal Income Tax ...
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88 Autonomous Revenue Cycle - Olive AI
https://oliveai.com/providers/autonomous-revenue-cycle
Free up your healthcare staff to focus on more complex, high-value work with intelligent automation. Olive's Autonomous Revenue Cycle solution improves the ...
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89 One Medical Announces Results for Fourth Quarter and Full ...
https://investor.onemedical.com/news-releases/news-release-details/one-medical-announces-results-fourth-quarter-and-full-year-2020
Our continued momentum is further reflected in our financial results, with full year 2020 net revenue of $380 million up 38% year-over-year.”.
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90 Health care | Industries - RSM US
https://rsmus.com/industries/health-care.html
We specialize in health care business consulting services for organizations nationwide. Rely on our in-depth knowledge for your operational and regulatory ...
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91 Revenue Cycle Operations
https://www.utmb.edu/rco/
UTMB Health Revenue Cycle Operations (RCO) creates a culture of excellence built by providing outstanding service. We do this through accurate verification ...
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92 Medical Insurance: A Revenue Cycle Process Approach
https://www.amazon.com/Medical-Insurance-Revenue-Process-Approach/dp/1259608557
Medical Insurance: A Revenue Cycle Process Approach: 9781259608551: Medicine & Health Science Books @ Amazon.com.
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93 Pararev: Home - Healthcare Revenue Cycle Management ...
https://www.pararevenue.com/
HFRI's AR recovery & resolutions services increase cash collections, decrease unpaid claims, and reduce denials and write-offs for businesses in healthcare.
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94 Clinical Revenue Integrity - Full Time 8 Hour Days (Exempt ...
https://usccareers.usc.edu/job/alhambra/senior-revenue-integrity-specialist-clinical-revenue-integrity-full-time-8-hour-days-exempt-non-uni/1209/39114156976
Apply Keck Medicine of USC Hospital Alhambra, California. As the center of clinical charge capture, the Revenue Integrity (RI) Specialist ...
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95 Information Bulletin #48 - IN.gov
https://www.in.gov/dor/files/sib48.pdf
purchase certain medical supplies and equipment exempt from Indiana sales tax. However, just because an item is sold pursuant to a prescription to a patient ...
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