GPRO Definition

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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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SUB-PRIME CREDIT CARDS are credit cards offered to consumers with credit problems or no established credit; as opposed to prime cards for those with good credit ratings. Sub-prime cards do not offer as many benefits and possibly could be more costly.

UNCOLLECTIBLE ACCOUNT EXPENSE, also known as a bad-debt expense, is that expense incurred in the unsuccessful attempt to realize payment of a Account Receivable. Uncollectible account expenses must be incurred in the time period in which the related sales are made, e.g. an AR that originates from a credit sale in January and is determined to be uncollectible in June represents an expense in January.

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