{"meta":{"key":"d012--formula-03","task":"D012","title":"Medical and care debt: repaired worked examples","parent_title":"Medical dental and long term care debt","edition":"formula-03","path":"/research/d012--formula-03/","kind":"correction","category":"subject","role":"foundation","area_numbers":[16],"groups":["debt-types"],"date":"2026-10-23","tables":9,"claims":8,"sources":4,"review_status":"original_and_remaining_required_medical_work_open","review_complete":true,"sha256":"fe01faff551a30dc2e3ab53114a23932f32e1bd27a18a21d8156d1f5ffdf5a1e","headings":["1. Source and evidence-reuse register","2. Complete repaired worked examples","Example 1 — Hospital charity-care ceiling","Example 2 — Self-pay good-faith-estimate dispute","Example 3 — Standard CareCredit minimum payment","Example 4 — Deferred-interest risk","Example 5 — Insolvency and medical-debt cancellation","Example 6 — Nursing-home admission signature","Example 7 — California ground-ambulance example","Example 8 — Insurance-appeal calendar","3. Repaired comparison matrix","4. Replacement claim/example mapping","5. Coverage and residual holds","6. Researcher self-check"],"generation_provenance":{"actual_route":"regular_chat_adaptive_models","actual_model":"GPT-6","actual_mode":"Pro","provenance_limit":"Actual documented capture labels only; missing labels remain unknown. No preferred setting is inferred as actual execution."},"public_id":"D012/formula-03","facets":{"geography":["us","us-ca"],"debt_type":["medical","dental"],"stage":[],"subject":["medical-assistance","employment-care-benefits"]},"scope":"","pending_corrections":0},"markdown":"# SettleADebt.com — D012 FORMULA-03\n\nFocused equation-rendering correction | A016 Medical, dental and long-term care debt | Baseline: October 22, 2026 (America/Los_Angeles)\n\nDisposition: Arithmetic corrected for publication formatting; underlying legal and contractual conclusions retain their existing verification limits.\n\nAll original hypothetical inputs are preserved. The ten coordinator-recomputed quantities are consistent with the formulas below. This supplement does not independently revalidate the governing legal rules, issuer agreement, or remaining D012 claims.\n\n## 1. Source and evidence-reuse register\n\n| Source / claim reference | Evidence and pinpoint | Access status and limitation |\n| --- | --- | --- |\n| D012-S002 / S003 | IRS § 501(r)(4) FAP and § 501(r)(5) AGB explanations. [https://www.irs.gov/charities-non-profits/financial-assistance-policy-and-emergency-medical-care-policy-section-501r4](https://www.irs.gov/charities-non-profits/financial-assistance-policy-and-emergency-medical-care-policy-section-501r4?utm_source=chatgpt.com) and [https://www.irs.gov/charities-non-profits/limitation-on-charges-section-501r5](https://www.irs.gov/charities-non-profits/limitation-on-charges-section-501r5?utm_source=chatgpt.com) | Previously coordinator-checked. Not independently reopened for FORMULA-03. Federal nonprofit-hospital conditions remain material. |\n| D012-S047 | CMS PPDR instructions. [https://www.cms.gov/initiatives/your-patient-rights/medical-bill-rights/get-help/dispute-bill](https://www.cms.gov/initiatives/your-patient-rights/medical-bill-rights/get-help/dispute-bill?utm_source=chatgpt.com) — qualification, $400 difference, 120-calendar-day initial-bill requirement and fee information. | Previously checked, page modification reported October 2, 2026. Not reopened here. Regulatory audit remains held. |\n| CareCredit issuer agreement — existing contract source | Synchrony/CareCredit, Your Terms, revision 3/2026. [https://www.carecredit.com/YourTerms/](https://www.carecredit.com/YourTerms/?utm_source=chatgpt.com) — selected PDF textual pages 2, 3 and 6. | Coordinator-supplied reuse, not independently accessed. Minimum-payment and promotional provisions remain subject to the actual account agreement, promotional offer and complete applicable terms. |\n| D012-C045 / C046 statutory basis | 26 U.S.C. § 108(a)(1)(B), (a)(3), (d)(3). | Statutory citation retained from original research; not independently reopened. Tax-specific eligibility and exclusions remain held. |\n| D012-C014 regulatory basis | 29 CFR § 2560.503-1(h)(3)(i), (h)(4), as applicable. | Original regulatory reference retained; not reopened. Plan applicability, receipt and deadline terms remain held. |\n| D012-C023 / C037 and comparison sources | Original nursing-facility and California DMHC guidance references. | Historical original evidence preserved. Not reopened or expanded in this formula-only correction. |\n\nNo new source IDs are assigned: this supplement corrects presentation and arithmetic, not source discovery.\n\n## 2. Complete repaired worked examples\n\n### Example 1 — Hospital charity-care ceiling\n\nOriginal assumptions: The hospital facility is subject to Internal Revenue Code § 501(r); the emergency or medically necessary care is covered by its FAP; the patient qualifies under that FAP.\n\n| Input | Value |\n| --- | --- |\n| Gross charges | $20,000 |\n| Hypothetical AGB percentage | 28% |\n| Decimal equivalent | 0.28 |\n\nPlain-text formula:\n\nPlain text\n```\nAGB ceiling = Gross charges × AGB percentage\n\nAGB ceiling = $20,000 × 0.28\n            = $5,600\n```\n\nResult: $5,600 illustrative AGB ceiling.\n\nThis is not necessarily the amount owed. A qualifying 100% charity-care award could reduce responsibility to $0. A smaller FAP discount must still be considered alongside the applicable AGB limit.\n\nThe 28% rate is hypothetical. The hospital's actual FAP, eligibility determination, covered-provider list, AGB calculation and applicable charges must be verified.\n\nClaim mapping: D012-C010.\n\n### Example 2 — Self-pay good-faith-estimate dispute\n\n| Original input | Amount |\n| --- | --- |\n| Provider's good faith estimate | $2,200 |\n| Initial bill | $2,650 |\n| Federal dollar threshold | $400 |\n\nPlain text\n```\nBill-estimate difference = Initial bill − Good faith estimate\n\nBill-estimate difference = $2,650 − $2,200\n                         = $450\n\nExcess above threshold = $450 − $400\n                       = $50\n```\n\nResult: The $450 difference clears the $400 dollar threshold by $50.\n\nThat alone does not establish PPDR eligibility. The applicable GFE, individual provider/facility comparison, self-pay/uninsured conditions and other requirements still apply.\n\nThe original example states that the patient received the initial bill on July 1, 2026. That is not automatically the operative date for CMS's initial-bill-date rule. The actual date on the initial bill must be established before determining the 120-calendar-day initiation window.\n\nThe CMS fee information was separately corrected in D012 Correction-02; it is not recalculated or newly verified here.\n\nClaim mapping: D012-C007–C008.\n\n### Example 3 — Standard CareCredit minimum payment\n\nOriginal assumptions: $2,400 non-promotional new balance; no past-due amount, special promotional-payment component, or current-cycle interest/late fee in the 1% alternative.\n\n| Contract alternative | Calculation | Result |\n| --- | --- | --- |\n| Fixed amount | $30 | $30 |\n| Percentage alternative | 3.25% × $2,400 | $78 |\n| Balance-plus-charges alternative | 1% × $2,400 + $0 | $24 |\n\nPlain text\n```\nAlternative A = $30\n\nAlternative B = $2,400 × 0.0325\n              = $78\n\nAlternative C = ($2,400 × 0.01) + $0\n              = $24\n\nIllustrative minimum = MAX($30, $78, $24)\n                     = $78\n```\n\nResult: $78 illustrative minimum payment, subject to the agreement's rounding rules, account conditions and other applicable components.\n\nThis must not be mechanically applied to a deferred-interest promotion or special payment arrangement. The coordinator reviewed selected pages of the issuer's March 2026 terms, not every possible account-specific agreement.\n\nClaim mapping: D012-C035.\n\n### Example 4 — Deferred-interest risk\n\nOriginal assumptions: $2,400 daily balance and approximately 0.09039% daily purchase rate.\n\nPlain text\n```\nDaily percentage rate = 0.09039%\n\nDecimal daily rate = 0.0009039\n\nIllustrative first-day interest\n  = $2,400 × 0.0009039\n  = $2.16936\n  ≈ $2.17\n```\n\nResult: Approximately $2.17 for the first day.\n\nThis does not establish the total deferred interest for the promotion. Daily balances, purchases, payments, credits, allocation rules, promotional duration and the applicable account agreement affect the result.\n\nUnder the original cited deferred-interest terms, failure to pay the qualifying promotional balance in full by the specified deadline can trigger interest dating back to the original purchase date. That contractual conclusion remains subject to the actual promotional offer and issuer terms.\n\nClaim mapping: D012-C033–C034.\n\n### Example 5 — Insolvency and medical-debt cancellation\n\nOriginal assumptions: Financial position immediately before a $10,000 debt cancellation.\n\n| Input | Amount |\n| --- | --- |\n| Total liabilities | $28,000 |\n| Fair-market value of assets | $20,000 |\n| Debt canceled | $10,000 |\n\nPlain text\n```\nInsolvency amount = Liabilities − Fair-market value of assets\n\nInsolvency amount = $28,000 − $20,000\n                  = $8,000\n\nPotential insolvency exclusion\n  = MIN($10,000 canceled debt, $8,000 insolvency)\n  = $8,000\n\nPotential remaining cancellation-of-debt amount\n  = $10,000 − $8,000\n  = $2,000\n```\n\nResult: $8,000 illustrative insolvency exclusion and $2,000 potentially remaining cancellation-of-debt amount.\n\nThis assumes the relevant debt produces cancellation-of-debt income and the insolvency exclusion applies as illustrated. Other exclusions, exceptions, tax attributes, basis rules and taxpayer-specific circumstances can change the tax result.\n\nA medical purpose does not, by itself, establish that cancellation is tax-free.\n\nClaim mapping: D012-C045–C046.\n\n### Example 6 — Nursing-home admission signature\n\nThe original clauses are preserved.\n\nClause A: “I personally guarantee all charges owed by my parent.”\n\nClause B: “I have legal access to the resident's funds and agree, without personal financial liability, to use those funds to pay the facility as required.”\n\nFor the assumed Medicare/Medicaid-participating nursing facility, the federal admission protections prohibit requiring Clause A as a condition of admission or continued stay.\n\nClause B reflects the permitted category of resident-fund representative arrangement, assuming the signer actually has the requisite legal access.\n\nThere is no numerical calculation in this example. Independent misconduct, representative authority and potential state-law obligations remain separate questions. The formula correction does not revisit the earlier case-law analysis.\n\nClaim mapping: D012-C023; related correction D012-C024.\n\n### Example 7 — California ground-ambulance example\n\nOriginal assumptions: California enrollee in a DMHC-regulated commercial full-service plan; covered noncontracted ground-ambulance transport.\n\n| Input | Amount |\n| --- | --- |\n| Ambulance provider bill | $3,000 |\n| Corresponding in-network patient cost sharing | $250 |\n\nPlain text\n```\nIllustrative patient responsibility = $250\n\nProvider bill minus patient responsibility\n  = $3,000 − $250\n  = $2,750\n```\n\nResult: $250 illustrative patient responsibility under the stated DMHC coverage assumptions.\n\nThe $2,750 difference is not necessarily the amount the insurer must pay; reimbursement is determined separately under applicable payment rules.\n\nDo not extend the example automatically to self-funded ERISA plans, Medicare Advantage, Medi-Cal managed care or specialized products.\n\nClaim mapping: D012-C037.\n\n### Example 8 — Insurance-appeal calendar\n\nOriginal assumptions: An ERISA plan subject to the specified claims regulation delivers a qualifying adverse benefit determination on May 1, 2026. The minimum appeal period is at least 180 days.\n\nPlain text\n```\nStarting date: May 1, 2026\n\nElapsed calendar days after May 1:\nMay 2–31       = 30 days\nJune 1–30      = 30 days\nJuly 1–31      = 31 days\nAugust 1–31    = 31 days\nSeptember 1–30 = 30 days\nOctober 1–28   = 28 days\n\nTotal = 30 + 30 + 31 + 31 + 30 + 28\n      = 180 calendar days\n```\n\nArithmetic result: October 28, 2026.\n\nThis uses the explicit counting assumption that May 1 is day zero and May 2 is day one.\n\nIt is not certification of the legal filing deadline. The applicable receipt date, plan language, regulatory classification, method of filing and any longer permitted appeal period must be established separately.\n\nClaim mapping: D012-C014.\n\n## 3. Repaired comparison matrix\n\n| Debt form | First issue to test | Potential alternative to settlement | Major failure case |\n| --- | --- | --- | --- |\n| Tax-exempt hospital balance | § 501(r) FAP, AGB and collection compliance | Charity or discounted care | Assuming every independent physician is covered by the hospital FAP |\n| Insured surprise bill | NSA setting, network, emergency status and consent | Reprocessing or regulatory complaint | Assuming federal NSA protection automatically includes ground ambulance |\n| Self-pay provider bill | GFE and individual provider/facility billed difference | PPDR if threshold and other conditions are met | Wrong bill date, missing qualifying GFE or incorrect provider comparison |\n| Dental office bill | Dental coverage, provider contract and state law | Insurance appeal or provider adjustment | Assuming dental-only plans receive every NSA protection |\n| Nursing-home family-member demand | Signer, capacity, resident assets and guarantee terms | Challenge an impermissible admission guarantee | Confusing representative duties with independent liability |\n| IHS-authorized PRC bill | Actual purchase/referred-care authorization | Correct improper patient billing | Treating a referral as payment authorization |\n| Medical credit card | Actual issuer agreement, promotion and applicable billing-error rights | Qualifying card dispute | Treating issuer debt as identical to provider debt |\n| Collector account | Collector status, validation, limitations and debt validity | Validation or billing correction | Assuming FDCPA duties apply identically to every original creditor |\n\nThe matrix is a navigation aid, not independent verification of each legal regime.\n\n## 4. Replacement claim/example mapping\n\n| Original claim IDs | Example | Formula disposition | Substantive status |\n| --- | --- | --- | --- |\n| C010 | Hospital AGB | $20,000 × 0.28 = $5,600 | Conditional; facility FAP and AGB held |\n| C007–C008 | PPDR | $2,650 − $2,200 = $450 | Arithmetic confirmed; bill-date and eligibility held |\n| C035 | CareCredit minimum | MAX($30, $78, $24) = $78 | Arithmetic confirmed; account terms held |\n| C033–C034 | Deferred interest | $2,400 × 0.0009039 ≈ $2.17 | First-day arithmetic confirmed; full promo calculation held |\n| C045–C046 | Insolvency | $28,000 − $20,000 = $8,000; $10,000 − $8,000 = $2,000 | Arithmetic confirmed; tax treatment held |\n| C023 | Nursing-home signature | No equation | Original hypothetical retained; legal qualifications preserved |\n| C037 | California ambulance | $250 patient cost sharing | Original assumption retained; plan applicability held |\n| C014 | Insurance appeal | May 1 + 180 elapsed calendar days = Oct. 28, 2026 | Calendar confirmed; legal deadline held |\n\nNo claim ID has been renumbered, and no legal conclusion has been upgraded solely because its arithmetic is correct.\n\n## 5. Coverage and residual holds\n\n| Coverage item | Status | Remaining verification |\n| --- | --- | --- |\n| Damaged formula rendering | Answered | All supplied equations rewritten in readable plain text |\n| Numerical accuracy | Answered for supplied inputs | Coordinator Decimal recomputation accepted as supplied evidence |\n| Hospital FAP/AGB | Partial | Actual hospital policy, eligibility and AGB |\n| PPDR | Partial | Initial-bill date, full eligibility and underlying regulations |\n| CareCredit minimum and deferred interest | Partial | Actual account terms, promotional offer, rounding and payment allocation |\n| Cancellation-of-debt tax | Partial | Applicable exclusions, liabilities, assets and tax treatment |\n| Nursing-home signature | Unchanged | Facility status, signer authority, state law and contract |\n| California ambulance | Partial | Plan/product coverage and actual cost-sharing terms |\n| Insurance appeal | Partial | Receipt, applicable plan regulation and actual deadline |\n| Comparison matrix | Reference-only | Underlying authorities for each debt type |\n| Other original D012 claims | Outside scope | Original 49-claim review remains open |\n\n## 6. Researcher self-check\n\nThis pass repaired the original formulas and preserved every supplied hypothetical. It did not independently reopen the issuer PDF, underlying tax statutes, CMS regulations or other cited legal sources. Coordinator-supplied calculations and source observations are distinguished from independent verification.\n\nNo new legal or contractual proposition is asserted beyond the qualified original material. No other D012 claim is approved by implication. No independent review, publication, contact, account modification or local file save occurred.\n\nFinal disposition: D012 FORMULA-03 completed for arithmetic and rendering. Substantive legal, eligibility, contractual, state-law and tax holds remain in place.\n\nEND D012 FORMULA-03\n\n","tables":[{"headers":[],"index":0,"links":[{"href":"https://www.irs.gov/charities-non-profits/financial-assistance-policy-and-emergency-medical-care-policy-section-501r4?utm_source=chatgpt.com","text":"https://www.irs.gov/charities-non-profits/financial-assistance-policy-and-emergency-medical-care-policy-section-501r4"},{"href":"https://www.irs.gov/charities-non-profits/limitation-on-charges-section-501r5?utm_source=chatgpt.com","text":"https://www.irs.gov/charities-non-profits/limitation-on-charges-section-501r5"},{"href":"https://www.cms.gov/initiatives/your-patient-rights/medical-bill-rights/get-help/dispute-bill?utm_source=chatgpt.com","text":"https://www.cms.gov/initiatives/your-patient-rights/medical-bill-rights/get-help/dispute-bill"},{"href":"https://www.carecredit.com/YourTerms/?utm_source=chatgpt.com","text":"https://www.carecredit.com/YourTerms/"}],"row_links":[[],[{"href":"https://www.irs.gov/charities-non-profits/financial-assistance-policy-and-emergency-medical-care-policy-section-501r4?utm_source=chatgpt.com","text":"https://www.irs.gov/charities-non-profits/financial-assistance-policy-and-emergency-medical-care-policy-section-501r4"},{"href":"https://www.irs.gov/charities-non-profits/limitation-on-charges-section-501r5?utm_source=chatgpt.com","text":"https://www.irs.gov/charities-non-profits/limitation-on-charges-section-501r5"}],[{"href":"https://www.cms.gov/initiatives/your-patient-rights/medical-bill-rights/get-help/dispute-bill?utm_source=chatgpt.com","text":"https://www.cms.gov/initiatives/your-patient-rights/medical-bill-rights/get-help/dispute-bill"}],[{"href":"https://www.carecredit.com/YourTerms/?utm_source=chatgpt.com","text":"https://www.carecredit.com/YourTerms/"}],[],[],[]],"rows":[["Source / claim reference","Evidence and pinpoint","Access status and limitation"],["D012-S002 / S003","IRS § 501(r)(4) FAP and § 501(r)(5) AGB explanations. https://www.irs.gov/charities-non-profits/financial-assistance-policy-and-emergency-medical-care-policy-section-501r4 and https://www.irs.gov/charities-non-profits/limitation-on-charges-section-501r5","Previously coordinator-checked. Not independently reopened for FORMULA-03. Federal nonprofit-hospital conditions remain material."],["D012-S047","CMS PPDR instructions. https://www.cms.gov/initiatives/your-patient-rights/medical-bill-rights/get-help/dispute-bill — qualification, $400 difference, 120-calendar-day initial-bill requirement and fee information.","Previously checked, page modification reported October 2, 2026. Not reopened here. Regulatory audit remains held."],["CareCredit issuer agreement — existing contract source","Synchrony/CareCredit, Your Terms, revision 3/2026. https://www.carecredit.com/YourTerms/ — selected PDF textual pages 2, 3 and 6.","Coordinator-supplied reuse, not independently accessed. Minimum-payment and promotional provisions remain subject to the actual account agreement, promotional offer and complete applicable terms."],["D012-C045 / C046 statutory basis","26 U.S.C. § 108(a)(1)(B), (a)(3), (d)(3).","Statutory citation retained from original research; not independently reopened. Tax-specific eligibility and exclusions remain held."],["D012-C014 regulatory basis","29 CFR § 2560.503-1(h)(3)(i), (h)(4), as applicable.","Original regulatory reference retained; not reopened. Plan applicability, receipt and deadline terms remain held."],["D012-C023 / C037 and comparison sources","Original nursing-facility and California DMHC guidance references.","Historical original evidence preserved. Not reopened or expanded in this formula-only correction."]]},{"headers":[],"index":1,"links":[],"row_links":[[],[],[],[]],"rows":[["Input","Value"],["Gross charges","$20,000"],["Hypothetical AGB percentage","28%"],["Decimal equivalent","0.28"]]},{"headers":[],"index":2,"links":[],"row_links":[[],[],[],[]],"rows":[["Original input","Amount"],["Provider's good faith estimate","$2,200"],["Initial bill","$2,650"],["Federal dollar threshold","$400"]]},{"headers":[],"index":3,"links":[],"row_links":[[],[],[],[]],"rows":[["Contract alternative","Calculation","Result"],["Fixed amount","$30","$30"],["Percentage alternative","3.25% × $2,400","$78"],["Balance-plus-charges alternative","1% × $2,400 + $0","$24"]]},{"headers":[],"index":4,"links":[],"row_links":[[],[],[],[]],"rows":[["Input","Amount"],["Total liabilities","$28,000"],["Fair-market value of assets","$20,000"],["Debt canceled","$10,000"]]},{"headers":[],"index":5,"links":[],"row_links":[[],[],[]],"rows":[["Input","Amount"],["Ambulance provider bill","$3,000"],["Corresponding in-network patient cost sharing","$250"]]},{"headers":[],"index":6,"links":[],"row_links":[[],[],[],[],[],[],[],[],[]],"rows":[["Debt form","First issue to test","Potential alternative to settlement","Major failure case"],["Tax-exempt hospital balance","§ 501(r) FAP, AGB and collection compliance","Charity or discounted care","Assuming every independent physician is covered by the hospital FAP"],["Insured surprise bill","NSA setting, network, emergency status and consent","Reprocessing or regulatory complaint","Assuming federal NSA protection automatically includes ground ambulance"],["Self-pay provider bill","GFE and individual provider/facility billed difference","PPDR if threshold and other conditions are met","Wrong bill date, missing qualifying GFE or incorrect provider comparison"],["Dental office bill","Dental coverage, provider contract and state law","Insurance appeal or provider adjustment","Assuming dental-only plans receive every NSA protection"],["Nursing-home family-member demand","Signer, capacity, resident assets and guarantee terms","Challenge an impermissible admission guarantee","Confusing representative duties with independent liability"],["IHS-authorized PRC bill","Actual purchase/referred-care authorization","Correct improper patient billing","Treating a referral as payment authorization"],["Medical credit card","Actual issuer agreement, promotion and applicable billing-error rights","Qualifying card dispute","Treating issuer debt as identical to provider debt"],["Collector account","Collector status, validation, limitations and debt validity","Validation or billing correction","Assuming FDCPA duties apply identically to every original creditor"]]},{"headers":[],"index":7,"links":[],"row_links":[[],[],[],[],[],[],[],[],[]],"rows":[["Original claim IDs","Example","Formula disposition","Substantive status"],["C010","Hospital AGB","$20,000 × 0.28 = $5,600","Conditional; facility FAP and AGB held"],["C007–C008","PPDR","$2,650 − $2,200 = $450","Arithmetic confirmed; bill-date and eligibility held"],["C035","CareCredit minimum","MAX($30, $78, $24) = $78","Arithmetic confirmed; account terms held"],["C033–C034","Deferred interest","$2,400 × 0.0009039 ≈ $2.17","First-day arithmetic confirmed; full promo calculation held"],["C045–C046","Insolvency","$28,000 − $20,000 = $8,000; $10,000 − $8,000 = $2,000","Arithmetic confirmed; tax treatment held"],["C023","Nursing-home signature","No equation","Original hypothetical retained; legal qualifications preserved"],["C037","California ambulance","$250 patient cost sharing","Original assumption retained; plan applicability held"],["C014","Insurance appeal","May 1 + 180 elapsed calendar days = Oct. 28, 2026","Calendar confirmed; legal deadline held"]]},{"headers":[],"index":8,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Coverage item","Status","Remaining verification"],["Damaged formula rendering","Answered","All supplied equations rewritten in readable plain text"],["Numerical accuracy","Answered for supplied inputs","Coordinator Decimal recomputation accepted as supplied evidence"],["Hospital FAP/AGB","Partial","Actual hospital policy, eligibility and AGB"],["PPDR","Partial","Initial-bill date, full eligibility and underlying regulations"],["CareCredit minimum and deferred interest","Partial","Actual account terms, promotional offer, rounding and payment allocation"],["Cancellation-of-debt tax","Partial","Applicable exclusions, liabilities, assets and tax treatment"],["Nursing-home signature","Unchanged","Facility status, signer authority, state law and contract"],["California ambulance","Partial","Plan/product coverage and actual cost-sharing terms"],["Insurance appeal","Partial","Receipt, applicable plan regulation and actual deadline"],["Comparison matrix","Reference-only","Underlying authorities for each debt type"],["Other original D012 claims","Outside scope","Original 49-claim review remains open"]]}],"claims":[{"claim_id":"D012-C010","area_numbers":[16],"area_assignment_method":"task_scope_fallback","researcher_record":{"Original claim IDs":"C010","Example":"Hospital AGB","Formula disposition":"$20,000 × 0.28 = $5,600","Substantive status":"Conditional; facility FAP and AGB held"},"coordinator_verification_status":"original_inputs_and_readable_arithmetic_checked_substantive_application_held","id_normalization":"Unprefixed visible ID qualified by this task; original cell unchanged.","claim_ids":["D012-C010"],"record_kind":"example_to_original_claim_mapping_not_fresh_legal_claim","coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00"},{"claim_id":"D012-C007","area_numbers":[16],"area_assignment_method":"task_scope_fallback","researcher_record":{"Original claim IDs":"C007–C008","Example":"PPDR","Formula disposition":"$2,650 − $2,200 = $450","Substantive status":"Arithmetic confirmed; bill-date and eligibility held"},"coordinator_verification_status":"original_inputs_and_readable_arithmetic_checked_substantive_application_held","id_normalization":"Unprefixed visible ID qualified by this task; original cell unchanged.","claim_ids":["D012-C007","D012-C008"],"record_kind":"example_to_original_claim_mapping_not_fresh_legal_claim","coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00"},{"claim_id":"D012-C035","area_numbers":[16],"area_assignment_method":"task_scope_fallback","researcher_record":{"Original claim IDs":"C035","Example":"CareCredit minimum","Formula disposition":"MAX($30, $78, $24) = $78","Substantive status":"Arithmetic confirmed; account terms held"},"coordinator_verification_status":"original_inputs_and_readable_arithmetic_checked_substantive_application_held","id_normalization":"Unprefixed visible ID qualified by this task; original cell unchanged.","claim_ids":["D012-C035"],"record_kind":"example_to_original_claim_mapping_not_fresh_legal_claim","coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00"},{"claim_id":"D012-C033","area_numbers":[16],"area_assignment_method":"task_scope_fallback","researcher_record":{"Original claim IDs":"C033–C034","Example":"Deferred interest","Formula disposition":"$2,400 × 0.0009039 ≈ $2.17","Substantive status":"First-day arithmetic confirmed; full promo calculation held"},"coordinator_verification_status":"original_inputs_and_readable_arithmetic_checked_substantive_application_held","id_normalization":"Unprefixed visible ID qualified by this task; original cell unchanged.","claim_ids":["D012-C033","D012-C034"],"record_kind":"example_to_original_claim_mapping_not_fresh_legal_claim","coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00"},{"claim_id":"D012-C045","area_numbers":[16],"area_assignment_method":"task_scope_fallback","researcher_record":{"Original claim IDs":"C045–C046","Example":"Insolvency","Formula disposition":"$28,000 − $20,000 = $8,000; $10,000 − $8,000 = $2,000","Substantive status":"Arithmetic confirmed; tax treatment held"},"coordinator_verification_status":"original_inputs_and_readable_arithmetic_checked_substantive_application_held","id_normalization":"Unprefixed visible ID qualified by this task; original cell unchanged.","claim_ids":["D012-C045","D012-C046"],"record_kind":"example_to_original_claim_mapping_not_fresh_legal_claim","coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00"},{"claim_id":"D012-C023","area_numbers":[16],"area_assignment_method":"task_scope_fallback","researcher_record":{"Original claim IDs":"C023","Example":"Nursing-home signature","Formula disposition":"No equation","Substantive status":"Original hypothetical retained; legal qualifications preserved"},"coordinator_verification_status":"original_inputs_and_readable_arithmetic_checked_substantive_application_held","id_normalization":"Unprefixed visible ID qualified by this task; original cell unchanged.","claim_ids":["D012-C023"],"record_kind":"example_to_original_claim_mapping_not_fresh_legal_claim","coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00"},{"claim_id":"D012-C037","area_numbers":[16],"area_assignment_method":"task_scope_fallback","researcher_record":{"Original claim IDs":"C037","Example":"California ambulance","Formula disposition":"$250 patient cost sharing","Substantive status":"Original assumption retained; plan applicability held"},"coordinator_verification_status":"original_inputs_and_readable_arithmetic_checked_substantive_application_held","id_normalization":"Unprefixed visible ID qualified by this task; original cell unchanged.","claim_ids":["D012-C037"],"record_kind":"example_to_original_claim_mapping_not_fresh_legal_claim","coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00"},{"claim_id":"D012-C014","area_numbers":[16],"area_assignment_method":"task_scope_fallback","researcher_record":{"Original claim IDs":"C014","Example":"Insurance appeal","Formula disposition":"May 1 + 180 elapsed calendar days = Oct. 28, 2026","Substantive status":"Calendar confirmed; legal deadline held"},"coordinator_verification_status":"original_inputs_and_readable_arithmetic_checked_substantive_application_held","id_normalization":"Unprefixed visible ID qualified by this task; original cell unchanged.","claim_ids":["D012-C014"],"record_kind":"example_to_original_claim_mapping_not_fresh_legal_claim","coordinator_review":"[internal evidence reference]","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00"}],"sources":[{"source_id":"D012-S002","urls":["https://www.irs.gov/charities-non-profits/financial-assistance-policy-and-emergency-medical-care-policy-section-501r4"],"researcher_record":{"Source / claim reference":"D012-S002 / S003","Evidence and pinpoint":"IRS § 501(r)(4) FAP and § 501(r)(5) AGB explanations. https://www.irs.gov/charities-non-profits/financial-assistance-policy-and-emergency-medical-care-policy-section-501r4 and https://www.irs.gov/charities-non-profits/limitation-on-charges-section-501r5","Access status and limitation":"Previously coordinator-checked. Not independently reopened for FORMULA-03. Federal nonprofit-hospital conditions remain material."},"coordinator_verification_status":"selected_prior_evidence_reuse_only_full_contract_regulation_and_individual_application_held","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00","coordinator_check_evidence":"[internal evidence reference]","classification_note":"Stable existing source identity and namedURL; shared first reuse row separated by actual original source identity. CareCredit joins originalS027 by exact document identity, not new research."},{"source_id":"D012-S003","urls":["https://www.irs.gov/charities-non-profits/limitation-on-charges-section-501r5"],"researcher_record":{"Source / claim reference":"D012-S002 / S003","Evidence and pinpoint":"IRS § 501(r)(4) FAP and § 501(r)(5) AGB explanations. https://www.irs.gov/charities-non-profits/financial-assistance-policy-and-emergency-medical-care-policy-section-501r4 and https://www.irs.gov/charities-non-profits/limitation-on-charges-section-501r5","Access status and limitation":"Previously coordinator-checked. Not independently reopened for FORMULA-03. Federal nonprofit-hospital conditions remain material."},"coordinator_verification_status":"selected_prior_evidence_reuse_only_full_contract_regulation_and_individual_application_held","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00","coordinator_check_evidence":"[internal evidence reference]","classification_note":"Stable existing source identity and namedURL; shared first reuse row separated by actual original source identity. CareCredit joins originalS027 by exact document identity, not new research."},{"source_id":"D012-S047","urls":["https://www.cms.gov/initiatives/your-patient-rights/medical-bill-rights/get-help/dispute-bill"],"researcher_record":{"Source / claim reference":"D012-S047","Evidence and pinpoint":"CMS PPDR instructions. https://www.cms.gov/initiatives/your-patient-rights/medical-bill-rights/get-help/dispute-bill — qualification, $400 difference, 120-calendar-day initial-bill requirement and fee information.","Access status and limitation":"Previously checked, page modification reported October 2, 2026. Not reopened here. Regulatory audit remains held."},"coordinator_verification_status":"selected_prior_evidence_reuse_only_full_contract_regulation_and_individual_application_held","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00","coordinator_check_evidence":"[internal evidence reference]","classification_note":"Stable existing source identity and namedURL; shared first reuse row separated by actual original source identity. CareCredit joins originalS027 by exact document identity, not new research."},{"source_id":"D012-S027","urls":["https://www.carecredit.com/YourTerms/"],"researcher_record":{"Source / claim reference":"CareCredit issuer agreement — existing contract source","Evidence and pinpoint":"Synchrony/CareCredit, Your Terms, revision 3/2026. https://www.carecredit.com/YourTerms/ — selected PDF textual pages 2, 3 and 6.","Access status and limitation":"Coordinator-supplied reuse, not independently accessed. Minimum-payment and promotional provisions remain subject to the actual account agreement, promotional offer and complete applicable terms."},"coordinator_verification_status":"selected_prior_evidence_reuse_only_full_contract_regulation_and_individual_application_held","coordinator_checked_at":"2026-10-23T03:07:53.918368+00:00","coordinator_check_evidence":"[internal evidence reference]","classification_note":"Stable existing source identity and namedURL; shared first reuse row separated by actual original source identity. CareCredit joins originalS027 by exact document identity, not new research."}],"coverage":[{"topic":"Damaged formula rendering","researcher_record":{"Coverage item":"Damaged formula rendering","Status":"Answered","Remaining verification":"All supplied equations rewritten in readable plain text"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Numerical accuracy","researcher_record":{"Coverage item":"Numerical accuracy","Status":"Answered for supplied inputs","Remaining verification":"Coordinator Decimal recomputation accepted as supplied evidence"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Hospital FAP/AGB","researcher_record":{"Coverage item":"Hospital FAP/AGB","Status":"Partial","Remaining verification":"Actual hospital policy, eligibility and AGB"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"PPDR","researcher_record":{"Coverage item":"PPDR","Status":"Partial","Remaining verification":"Initial-bill date, full eligibility and underlying regulations"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"CareCredit minimum and deferred interest","researcher_record":{"Coverage item":"CareCredit minimum and deferred interest","Status":"Partial","Remaining verification":"Actual account terms, promotional offer, rounding and payment allocation"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Cancellation-of-debt tax","researcher_record":{"Coverage item":"Cancellation-of-debt tax","Status":"Partial","Remaining verification":"Applicable exclusions, liabilities, assets and tax treatment"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Nursing-home signature","researcher_record":{"Coverage item":"Nursing-home signature","Status":"Unchanged","Remaining verification":"Facility status, signer authority, state law and contract"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"California ambulance","researcher_record":{"Coverage item":"California ambulance","Status":"Partial","Remaining verification":"Plan/product coverage and actual cost-sharing terms"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Insurance appeal","researcher_record":{"Coverage item":"Insurance appeal","Status":"Partial","Remaining verification":"Receipt, applicable plan regulation and actual deadline"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Comparison matrix","researcher_record":{"Coverage item":"Comparison matrix","Status":"Reference-only","Remaining verification":"Underlying authorities for each debt type"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"},{"topic":"Other original D012 claims","researcher_record":{"Coverage item":"Other original D012 claims","Status":"Outside scope","Remaining verification":"Original 49-claim review remains open"},"coordinator_acceptance":"format_and_numeric_scope_checked_substantive_holds_retained","coordinator_review":"[internal evidence reference]"}],"annotations":{},"corrections":[],"resolved_corrections":[],"review_history":[]}