The Center for Medicare and Medicaid Services (CMS) has guidance for reporting the date of service (DOS) for various services.
The Medicare Benefit Policy Manual, Chapter 15, Section 20 shows that expenses are considered to have been incurred on the date the beneficiary received the item or service, regardless of when it was paid for or ordered. You may review this manual section at https://www.cms.gov/Regulations-and-Guidance/Guidance/Manuals/Downloads/bp102c15.pdf
Diagnostic and Radiology Services
This concept applies to services that have two separate components: a professional and technical component. These services have a PC/TC indicator of “1”,”2”, “3” or “4” on the Medicare Physician Fee Schedule (MPFS) Relative Value File. The Medicare Physician Fee Schedule Relative Value File is available at https://www.cms.gov/Medicare/Medicare-Fee-for-Service-Payment/PhysicianFeeSched/PFS-Relative-Value-Files.html
Examples include, but are not limited to, PFT, radiation therapy, x-ray, ultrasound, MRI, cardiac stress tests, echocardiograms, EKG, EEG, sleep studies, cystometrograms, EMG, nerve conduction studies, etc.
· Technical component is billed on the date the patient had the test performed.
· Professional component is billed on the date the review and interpretation is completed (rendered).
· Global service, the provider can submit the professional component with a date of service reflecting when the review and interpretation is completed or can submit the date of service as the date the technical component was performed.