CREDIT LOSSES PROVISION see PROVISION FOR CREDIT LOSSES.
INTERNAL CONTROLS include policies and procedures that (a) pertain to the maintenance of accurate and reasonably detailed records, (b) provide reasonable assurance that transactions are properly recorded and authorized, and (c) safeguard assets.
GPRO is Group Practice Reporting Option used within the US government, e.g. Medicare and US DHHS. A "group practice" is defined as a single Taxpayer Identification Number (TIN) with 2 or more individual eligible professionals (EPs) (as identified by individual National Provider Identifier [NPI]) who have reassigned their billing rights to the TIN.
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