He is founder and president of Summerford Solutions Inc., and cofounder ofElitedentalclaims.com. Describes a procedure where restorative material is Dental Prophylaxis for Adults and Children Figure 3. It is the responsibility of the practice and practitioners to use the most accurate codes that describe the care rendered. Such examples include porcelain or ceramic crowns. Extractions - Oral and Maxillofacial, Figure 26. 2025 Guadalupe Street, Suite 260 Austin, Texas 78705, A Comprehensive Guide on Dental Billing: Everything a Dentist Needs to Know, ICD 10 Code for Sleep Apnea: Everything You Need to Know. These cookies will be stored in your browser only with your consent. If you continue to use this site we will assume that you are happy with it. WebIt is also used more colloquially to describe the dental procedure of having a prosthetic crown placed over a decayed, chipped, cracked, or otherwise damaged tooth. As such, a dentist is also obligated to select the appropriate diagnosis codefor patient records and claim submission. Purpose: Esthetic full-coverage crown. Retreatment of Previous Root Canal Therapy, Figure 16. For most dentists, the choice between these materials is related to cosmetic and/or strength. Dental insurance companies will refer to the patient plans limitations and exclusions when considering the dental claim. Adjunctive General Services. Read and print out these instructions for dental code D2740 so you can refer to it each time you have a question. You also have the option to opt-out of these cookies. Deceptive billing practices include reporting the retainer crowns of a fixed bridge as a single crown or Crown to receive a larger payment. This treatment is known as crown lengthening. Crown is the part of your tooth above the gum line that is visible in a healthy mouth. By clicking Accept All, you consent to the use of ALL the cookies. This procedure is what many dentists were previously doing, but incorrectly submitting as a D2950 buildup. We are proud to announce that the ADA has issued a new code: D2929. It is quite possible that other diagnoses and their associated codes may be appropriate for a given clinical scenario. Two CDT codes that we discussed in particular were D3331 (treatment of root canal obstruction) and D2955 (post removal). Sealants, Figure 6. document.getElementsByClassName('breadcrumbs')[0].childNodes[4].childNodes[0].innerHTML = "DENTAL CODE"; 175 S. Bloomingdale Road Bloomingdale, IL 60108, Everything You Need to Know about Dental Codes, Optimizing the Dental Claims Billing Process for Your Success, Dental Billing 101 All You Need to Know. Discing, odontoplasty, and enamoplasty are the most frequent single-visit procedures. As explained by the experts at DentalRevu, A CAD/CAM porcelain/ceramic crown restoration milled from a Vita/Procad block and These folks will assist dental professionals with their various issues on DentistryIQ because they're very familiar with the tough challenges day-to-day practice can bring. Restorative. Pre-op and Post-op x-rays must always accompany the claim form. Its often used in conjunction with procedures that can sometimes result in bleeding, like a routine tooth cleaning. Gingivectomies and Gingivoplasties, Figure 17. If you submitted a claim for payment for placement of a composite resin within the last few months on the same tooth, the patients insurance plan may deduct the amount paid once the claim for the buildup has been processed. If you continue to use this site we will assume that you are happy with it. Reimbursement for a new crown may be capped by the plan anywhere from five to 10 years after the original Crown was placed. This website uses cookies to improve your experience while you navigate through the website. There have been stains and show many areas of supra-and sub-gingival tooth surfaces like 4mm, 5mm, or even 6mm pockets around teeth that Our cutting-edge, forward-thinking solutions help you save time, earn more money, and reduce your stress levels. Not to be reported for any type of sleep apnea, snoring or TMD appliances. Dental crowns are caps that fit over teeth to make them look and feel natural. Porcelain, Noble Metal, and High Noble Metal Crowns, Figure 11. Surgical. by Scott | Feb 5, 2023 | Dental Billing | 0 comments. 2021 Zap Dental Billing |All Rights Reserved. Wisdom Teeth and Straightening: Here is What to Expect, Everything You Need to Know About Teeth Whitening Kits: What Works, What Doesnt, It is dishonest to claim that a crown supported by an. These cookies ensure basic functionalities and security features of the website, anonymously. Dental Revu has explained everything in detailed manner. An occlusal splint or orthotic device is a specially designed mouth guard for people who grind their teeth, have a history of pain and dysfunction associated with their bite or temporomandibular joints (TMJ), or have completed a full mouth reconstruction. The Best Technical and Innovative Podcasts you should Listen, Essay Writing Service: The Best Solution for Busy Students, 6 The Best Alternatives for WhatsApp for Android, The Best Solar Street Light Manufacturers Across the World, Ultimate packing list while travelling with your dog. In addition to this, Zirconia is one other type of ceramic, a rising procedure for dental crown. D1110 Dental Code: What is it and What Does it Mean for You? Partial Dentures and Implants, Figure 25. Purpose: Esthetic full-coverage crown. Dental insurance WebTABLE OF DENTAL PROCEDURES PLEASE READ THE FOLLOWING INFORMATION CAREFULLY FOR YOUR PROCEDURE FREQUENCIES AND PROVISIONS. (For a single-unit crown, you can get 80% back from the UCR, whereas, for a retainer crown, youll get 50% back.). We may have lost too much tooth structure to save it. Surgical. The most accurate code, whether zirconia crowns or e. max, is D2750 crownporcelain/ceramic substrate. All restorative codes are now defined as including local anesthesia.Restorative codes represent the majority of dental procedures done in a general dental practice on a day-to-day basis. Range of ceramic caps is 5k- 15k with warranty also ranging from 5yrs- 15yrs, depending upon the dentist, and the lab where the crowns are being fabricated. The trend is approaching ten years. D2740: Crown porcelain/ceramic. As of 2015, the main dental procedure codes used for veneers include D2960 to D2962, and procedure codes related to porcelain crowns include D2740, D2750 to D2752 and D2783, according to ICD9 Data. What is the code for a zirconia crown? WebPolicy Appendix: Applicable Code List Dental Services: CDT Codes . This code should be used only when reporting a porcelain/ceramic or zirconia crown. D6110. Root canal Courtesy of KHN (Makris Music Society; Boja Kragulj), Dental device purported to fix jaws results in wrecked teeth, allege patients, Medical History Mysteries: Benzodiazepines vs. barbiturates: What to know before you prescribe, 162063215 Sergey Chuyko | Dreamstime.com, Dentists top 5 financial mistakes (and how to avoid them), 66404851 Iakov Filimonov | Dreamstime.com, In brief: Why toothpaste flavor matters; Senate concerned about HCW shortage. D2949 - Restorative Foundation. You can bill the upgrade fees as the miscellaneous code with a narrative. We also use third-party cookies that help us analyze and understand how you use this website. Responses will come from various dental consultants, as well as other experts in the areas of human resources, coding, front office management, and more. In most cases, an x-ray is taken to ensure a good fit. Kyle also serves as editorial director ofDental Office Manager Digeste-newsletter. If you have any further questions regarding dental codes, detailed guides on reimbursements by insurance companies or anything similar, it is advised to consult dental billing companies for a better guidance. This dental code d2740 is used to report the porcelain or ceramic crown on your teeth, often the front teeth. D2740: Crown porcelain/ceramic. E.max is a porcelain, and zirconia is a white metal covered over with porcelain. A dental implant can also be capped with a crown. Placement of a pre-fabricated crown is allowed once per 36 months per patient per tooth without prior authorization. Prosthodontics and Implant Services. These dental crowns can be used in conjunction with other crowns to replace a missing tooth or teeth. It does not store any personal data. Is there a dental code to reduce new-patient FMX fee? The codes are part of the American Dental Associations Code on Dental Procedures and Nomenclature. Adjunctive General Services. The content on this site is not to be considered dental advice. Bone Replacement Grafts, Figure 28. When patients dont accept the treatment the dentist recommends, its frustrating for, A common question surrounding dental billing processes and provider credentialing is National, Choosing whether or not to participate with an insurance plan can have, 4 ways dental billing outsourcing can help improve. Each procedural code is an alphanumeric code beginning with the letter D (the procedure code) and followed by four numbers (the nomenclature). Gloves Off: Can a nightguard kill a sleep apnea patient? D2740: Crown porcelain/ceramic. Porcelain is a specific type of ceramic that is commonly used for dental crowns. Dentists, by virtue of their clinical education, experience and professional ethics, are the individuals responsible for diagnosis. The code D2740 was revised this year (2018) to exclude the word substrate DHMO differs as you can charge for lab fees up to $200 without providing this information 2740 is an all ceramic/porcelain crown. Please note that these tables, and especially their linkages, are not all-inclusive but serve only as a guide for commonly occurring conditions. It becomes painful to bite down when a tooth suffers from cracked tooth syndrome. Scaling and Root Planing, Figure 21. D2750 Crown porcelain fused to high noble metal. Restorative. D2740 is to be used for the placement of a prosthetic crown in case of a decayed, fractured, cracked or a chipped tooth. Removal of Impacted Teeth, Figure 27. Used in front teeth as they are more esthetically appealing though cost might be a considerations they are expensive,. When an office attempts to code and charge according to clauses in a contract, there is the strong possibility of committing fraud. SOUTHEAST (FL, GA, AL, SC, MS, LA, AR, TN). If the plan downgraded the crown to a D2791 or D2792, you are able to charge the difference based on the fee schedule not the office fee. The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". Advertisement cookies are used to provide visitors with relevant ads and marketing campaigns. D2751 Crown porcelain fused to predominantly base metal. Both serve the same purpose but with slight minor differences in practice. $18.00 D0272 Bitewings - two radiographic images. D2740: Crown porcelain/ceramic. The occlusal adjustment-limited code (D9951) is frequently used to identify a single-visit procedure that addresses only a specific tooth, site or quadrant. The tooth may cause pain, and a root canal could be required. Those type of contracts can limit the fee charged and contain language stating that no further fees can be charged other than those negotiated in the contract. Other uncategorized cookies are those that are being analyzed and have not been classified into a category as yet. D2740: Crown porcelain/ceramic. The cookie is used to store the user consent for the cookies in the category "Performance". This code should be used only when reporting a porcelain/ceramic or Can dentist force staff to take vacation when he's not in? All inquiries will be answered anonymously each Thursday here on DIQ. This cookie is set by GDPR Cookie Consent plugin. 633, M26. D0270 Bitewing - single radiographic image. Most PPO dental plans will not reimburse for porcelain/ceramic crowns when placed in the posterior region of the mouth. Is a Virtual Dental Consultation a Good option? What is the CPT code for dental examination? Include the lab bill as an attachment. (Includes all pre-fabricated crowns: stainless steel/ esthetic coated stainless steel, resin and porcelain/ceramic.) (This is a rare instance of its use.) Don't be shy! D2954 is the postal-service dental code. The cost of doing business changes with the material selected. Gloves Off: Can a nightguard kill a sleep apnea patient? Crowns constructed of porcelain or ceramic are used in this dental procedure code. A new crown will be paid for by insurance every five years, managed by dental billing service although it is projected to last much longer. Clinical Crown Lengthening - Hard Tissue, Figure 18. Ten years have passed with this pattern. D2740: Crown porcelain/ceramic. They will not pay for a permanent crown unless the patient is between the ages of 12 and 13. Kyle L. Summerfordis a nationally recognized practice management guru, author, and lecturer. Evaluations and Exams, Figure 2. A porcelain crown uses a small thimble to be placed over the broken tooth. Cost start from $50 upwards. ANSWER FROM PATTI DIGANGI, coauthor of the DentalCodeology" series of books: As asked here, this question combines and confuses related parts of billing coding, coverage, and fees. You should always seek full consultations by a General Dental Council registered dentist, in the event that your dentist's opinion differs from that on this site you should always listen to the opinion of your dentist and ignore what you read here. The confusion is that the code is the same but the material is different. This code should be used only when reporting a porcelain/ceramic or zirconia crown. As explained by the experts at DentalRevu, A CAD/CAM porcelain/ceramic crown restoration milled from a Vita/Procad block and a zirconium crown would be reported using the D2740 dental code. This post is written for the USA Dental Patient to help them understand treatment coding. Figure 1 Diagnostic. Contact him atkylelsummerford@gmail.com. 2740 is an all ceramic/porcelain crown. Both porcelain and complete ceramic produce pleasing aesthetic results when used to create a crown, although porcelain is preferable due to its lighter appearance. The majority of payers have an age restriction exclusion. WebCeramic Dental Crowns Bridges Veneers from Udell Dental Lab, over 60 years in fabricating dental prosthetics. Although similar in functionality with dioxide, the difference between E-max and Zirconia crowns is that E-max is more translucent than Zirconia. CDT descriptor: "Placement of restorative material to yield a more ideal form, including elimination of undercuts." The most accurate code, whether zirconia crowns or e. max, is D2750 crownporcelain/ceramic substrate. Periodontics. Fees are a different question. An occlusal adjustment may also be necessary when you have undergone restorative procedures, such as a crown or filling, since the teeth may not come together properly after the tooth restoration is placed. I talked about this in a recent Thursday Troubleshooter entitled Correct use of core buildup code. Each code begins with the letterD (i.e. As an alternative benefit, D2740 may be reimbursed as a porcelain fused to metal crown or a gold metal crown. These cookies help provide information on metrics the number of visitors, bounce rate, traffic source, etc. D7291 transseptal fiberotomy/supra crestal fiberotomy, by report The supraosseous connective tissue attachment is surgically severed around the involved teeth. Large fillings might cause further damage to teeth that already have cavities. WebNew codes for 2018 include a revision to a much used code D2740 Crown-porcelain/ceramic The revision is that the word substrate has been removed from the A final word of caution. Buy online today. Prosthodontics. Can a practice charge a different fee depending on the material used? In most cases, a dental crown is necessary because of. Periodontal Maintenance. How To Perform A Dental Cleaning Procedure. The code D2740 was revised this year (2018) to exclude the word substrate. What Inhalation of Nitrous Oxide, Figure 31. WebInclude the lab bill as an attachment. D2331 Resin-based composite two surfaces, anterior. Write-offs should not be posted until all plans have paid accordingly. Fees should be based on the cost of doing business and a reasonable profit. D2740 Crown porcelain/ceramic substrate. Some dental offices have contracts with dental benefits carriers that are also contract negotiations. Some providers file a D3331 for every root canal treatment. Used in front teeth as they are more esthetically appealing though cost might be a considerations they are expensive,. But opting out of some of these cookies may affect your browsing experience. Courtesy of KHN (Makris Music Society; Boja Kragulj), Dental device purported to fix jaws results in wrecked teeth, allege patients, Medical History Mysteries: Benzodiazepines vs. barbiturates: What to know before you prescribe, 162063215 Sergey Chuyko | Dreamstime.com, Dentists top 5 financial mistakes (and how to avoid them), 66404851 Iakov Filimonov | Dreamstime.com, In brief: Why toothpaste flavor matters; Senate concerned about HCW shortage. What is the dental code for Crown removal? If the crown of the tooth has been fractured or destroyed by caries, and the removal of the root is performed, the appropriate ADA code is D7140 (extraction, erupted tooth or exposed root) inclusive of elevation and forceps removal. How can you tell the difference between Emir and zirconia crowns? And if the D7290 surgical reposition of teeth Grafting procedure(s) is/are additional. In dentistry, it refers to the practice of covering a decayed, chipped, cracked, or otherwise damaged tooth with a prosthetic crown. D0150 Comprehensive Oral Evaluation, new or established patient: This code applies when a general dentist and/or dental specialist examines the patient. Often loss of the tooth. When you click on an affiliate link to purchase an item, you will buy the item from the seller directly. Code D7465 is the one and only procedure code that is specifically technique-sensitive to the laser. Occlusal adjustment is a procedure that modifies the surfaces of a tooth or teeth with the goal of improving how the teeth make contact. WebWhat is procedure D2740? Purpose: Esthetic full-coverage crown. We are a full-service dental billing company with the best in the field on board, and we have a proven track record of delivering outstanding services utilizing tried-and-true methods. What is the difference between a ceramic crown and a porcelain crown? If your tooth decay is not clearly visible in the X-Ray done, mention the location of the decay in the narrative along with the X-Ray result. Preventive. Your tooths nerve can withstand the gradual stress of a developing cavity or crack, but the sudden shock of our removing all of the decay and healthy tooth tissue will be too much. D2740: Crown porcelain/ceramic. not present CDT Code Description D5140 Immediate denture mandibular D5211 Maxillary partial denture resin base ( D5212 Mandibular partial denture resin base D5213 Maxillary partial denture cast metal f. Used in front teeth as they are more esthetically appealing though cost might be a considerations they are expensive,. Preventive. They protect and cover the damaged part of the tooth to restore the original shape of your tooth. This code should be used only when reporting a porcelain/ceramic or zirconia crown. CDT Codes are a set of medical codes for dental procedures that cover oral health and dentistry. Home; Services. The description code reads the removal of plaque and calculus than usual. D4342 set your fee at 75% of the quadrant, while D4341 set your practice fee at 40-50%. The tables in this resource link frequently reported CDT Codes with one or more possible ICD-10-CM diagnostic codes as examples. D7951, Sinus Augmentation With Bone or Bone Substitutes Via a Lateral Open Approach. D2740 is used to report any porcelain or ceramic crown. A porcelain/ceramic crown (D2740) Source: Practice Booster. Amalgam Restorations, Figure 8. WebWhat does dental Code D2740 mean? It is usually a non covered service and the patient would pay out of pocket. If too much of the tooth is lost, the dentists may have to rebuild it. As a result of our better procedures and flawless dental insurance verification, we help you alleviate your patients anxieties and increase their satisfaction. Illustration of the procedures involved in making a dental crown. This dental code d2740 is used to report the porcelain or ceramic crown on your teeth, often the front teeth. Porcelain/ceramic crowns placed in the aesthetic zone are covered by dental PPO insurance (anterior region of the mouth). The vast majority of dental insurance plans carry a missing tooth clause. A missing tooth clause protects the insurance company from paying for the replacement of a tooth that was missing before the policy was in effect. RECENT THURSDAY TROUBLESHOOTERSCan dentist force staff to take vacation when he's not in?How can new dentist inform patients about x-ray changes?Is there a dental code to reduce new-patient FMX fee? An extensive filling has cracked and split off the tooth, and the tooth itself has been fractured. (A single unit crown can be reimbursed at 80% of the UCR fee, while a retainer crown can be refunded at 50% of the UCR fee.). RESIN RESTORATIONS (FILLINGS) D2330 Resin-based composite one surface, anterior. I was charged $1199.00 for a procedure D2740 crown-porcelain/ceramic substr , I have a Careington 500 dental plan I assumed I would pay a smaller portion of this bill ,but this code number does not exist on Careingtons restorative list services, is there anything I can do about this. D2740 Crown porcelain/ceramic substrate. D9944 occlusal guard hard appliance, full arch Removable dental appliance designed to minimize the effects of bruxism or other occlusal factors. WebD2740: Crown Porcelain/Ceramic. Dental insurance companies will refer to the patient plans limitations and exclusions when considering the dental claim. CDT D2740 Get information about CDT D2740 dental procedure code with description : D2740 Procedure Code Description. This code should be used only when reporting a porcelain/ceramic or zirconia crown. No other restoration on that tooth is compensable during that period of time. WebNecessary: Dental Care Services and supplies which are determined through case- by-case assessments of care based on accepted dental practices to be appropriate; and . Above which the porcelain is then fused, and the metal piece hidden in process. Endodontics. Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features. This code should be used only when reporting a porcelain/ceramic or zirconia crown. Dental crowns serve the purpose of repairing damaged tooth problems. CDT d2740 covers crowns, decays, discoloration, fracture on dental piece, bridges, and restoration of tooth after root canal etc. The code D2740 was revised this year (2018) to exclude the word substrate, DHMO differs as you can charge for lab fees up to $200 without providing this information. Pre-Fabricated Crown Criteria. Laser bacterial reduction uses a laser not to change or affect a patients teeth or gums, but instead to kill bacteria. Other Preventive Services. WebD2740: Crown porcelain/ceramic. It is to repair a material failure as in fracture. This creates a more lifelike crown that requires no stain. In this dental procedure code, a white or tooth-colored filling made of composite resin is used to repair damage on two surfaces of a posterior tooth. Adjunctive General Services - Occlusal Guard Adjustment, Court amends schedule in ADA's class action lawsuit against Delta Dental, ADA seeks volunteers to develop standard on gathering patient data to determine benefits eligibility, Unspecified diagnostic procedure, by report, Other specified temporomandibular joint disorders. Most PPO dental plans limit reimbursement for crown replacement to every 10 years, regardless of material. Precision CAD equipment for a first time, perfect fit. Other Preventive Services. The cookie is used to store the user consent for the cookies in the category "Other. Correcting a misaligned bite is one of the steps we take when we learn about a patients TMJ symptoms. Some providers file a D3331 for every root canal treatment. Can I charge for lab fees under code d2740. Reporting a crown placed on a normal tooth is deceptive if the restoration is an implant supported or abutment supported crown. (This is a rare instance of its use.). This cookie is set by GDPR Cookie Consent plugin. When anyone refers to a ceramic crown, the material in question is almost definitely porcelain. Purpose: Esthetic full-coverage crown. Preventive. The tooth appears weak, and there is very little natural tooth structure remaining that isnt a filling; this is preventative and subjective, making determining the appropriate time to crown challenging. $38.00 PERIAPICAL: D0220, D0230 The maximum amount considered for x-ray radiographic images taken on one day will be equivalent to an allowance of a D0210. RESIN RESTORATIONS (FILLINGS) D2330 Resin-based composite one surface, anterior. Now, lets take todays question apart. This code should be used only when reporting a porcelain/ceramic or zirconia crown. The crown used can be either full metal, porcelain or ceramic. The role of the practice is to submit the most accurate code describing the procedure. Enter your email address below and we'll keep you up to date with new additions to Cosmetic Dental Treatments for free: This website is written and curated using information easily found via a Google search. Range of ceramic caps is 5k- 15k with warranty also ranging from 5yrs- 15yrs, depending upon the dentist, and the lab where the crowns are being fabricated. It is also used more colloquially to describe the dental procedure of having a prosthetic crown placed over a decayed, chipped, cracked, or otherwise damaged tooth. the nomenclature). If the tooth is root canal-treated, indicate that endo treatment has been completed and include a post-op x-ray and endo report. What is the code for deep cleaning of teeth? If the patient is under the age of 18, always check to see if there is an age used exclusion before beginning therapy. Facial veneers should not be referred to as a porcelain/ceramic crown (D2740). The occlusal adjustment-limited code (D9951) is frequently used to identify a single-visit procedure that addresses only a specific tooth, site or quadrant. Deep fissures and a huge filling characterize this tooths condition (not superficial cracks often hard to know if the crack is deep or not, so this is subjective). If the tooth is severely damaged or has had a root canal, these may include a post or buildup. Restorative. Palliative (Emergency) Treatment of Dental Pain, Figure 30. 2740 is an all ceramic/porcelain crown. Sometimes this is not discovered until the dentist has already begun the procedure. The only difference between these codes is four or more teeth per quadrant or one to three teeth per quadrant. WebCode D2962 *Laminates / Veneers D4321 *Splinting D9110 Palliative Treatment Dental Pain - Minor Procedure D9215 Local Anesthesia D9940 *Niteguard D9951 Occlusal Adjustment-Limited In Office Whitening System (i.e. Call Us: (630) 963-5881. WebWhat is a dental crown? 631-M26. The Complete Dentures, Figure 23. there are other crown restorative procedures listed on their treatment list at a savings to a customer, but I was not aware it would not be covered. D2740 Crown porcelain/ceramic substrate. The information has simply been curated from a variety of sources and does not reflect the knowledge or thoughts of any author either implied or explicit. If the plan downgraded the crown to a D2791 or D2792, you are able to charge the difference based on the fee schedule not the office fee. Teeth already on the verge of needing a root canal may be pushed over the brink by the cumulative effects of a crack, decay, and the dentists drill. Begin typing your search term above and press enter to search. The most accurate code, whether zirconia crowns or e.max, is D2750 crownporcelain/ceramic substrate. Restorative. WebWhat does dental Code D2740 mean? If you continue to use this site we will assume that you are happy with it. Be very clear in the narrative what material it is and what is different from the covered service. Needed to meet basic dental needs; and Rendered in the most cost -efficient manner and type of setting appropriate for the delivery of the dental care service; and Out of these, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. Performance cookies are used to understand and analyze the key performance indexes of the website which helps in delivering a better user experience for the visitors. WebADA Dental Codes, Dental benefit provider plans with affordable individual dental insurance plans, family dental plans, and dental health benefits. If YOU have a tough issue in your dental office that you would like addressed, send it to megk@pennwell.com for the experts to answer. Network plan write-offs The difference between the dentists full fee and the sum of all dental benefit plan payments and patient payments is the amount of the write-off.
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