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We propose to specify in paragraphs (c) and (d) of 425.674 the general approach for adjusting Medicare Parts A and B FFS expenditures for improper payments, according to the following steps: Step 1Identify calculation for adjustment: Identify each Shared Savings Program expenditure calculation for a performance year or benchmark year, as calculated according to the standard methodology described in subpart G and expressed as a per capita dollar amount, that would be adjusted for the impact of improper payments (as proposed in 425.674(c)(1))

They started by going over a very informative handout that made everything easy to understand

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It should come as no surprise, therefore, that cigarette smoking is the number one preventable cause of illness and death in the United States, accounting for more than 435,000 deaths each year