The basic functions of the management process include all of the following EXCEPT ________

In a stock acquisition, some costs are capitalized as part of the acquisition price and some are expensed in the period. Which of the following is true about legal costs, stock issue costs, and internal costs?

a. Legal costs and stock issue costs are expensed, while internal costs are capitalized. b. Legal costs are expensed, while stock issue costs and internal costs are capitalized. c. All three types of costs are capitalized. d. Legal costs and internal costs are expensed, while stock issue costs are capitalized.

Which of the following statements about coding is incorrect?

a. Coding is the first step in the reimbursement process. b. ICD codes are used to classify diseases and injuries. c. CPT codes are used to specify medical procedures (treatments). d. Coders typically are registered nurses who receive special training. e. Codes typically are assigned on the basis of a clinician's notes.