Glossary of Healthcare Terms

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Health Savings Account (HSA)

Special accounts into which employers and employees both contribute, and from which the employee can draw funds to pay for health services. If the employer contributes, the value of those contributions is not taxable to the employee. Similarly, if the employee makes contributions, they count as "above-the-line" deductions.

Health Savings Accounts

Special accounts into which employers and employees both contribute, and from which the employee can draw funds to pay for health services. If the employer contributes, the value of those contributions is not taxable to the employee. Similarly, if the employee makes contributions, they count as "above-the-line" deductions.

Heidelberg Retinal Tomograph (HRT) Device

"In recent years, new techniques of optic nerve imaging have become widely available, including confocal laser ophthalmoscopy (Heidelberg Retinal Tomography or HRT). . . .The HRT scans the retinal surface and optic nerve with a laser. It then constructs a topographic (3-D) image of the optic nerve including a contour outline of the optic cup. The nerve fiber layer thickness is also measured . . . Over time the machine can detect loss of optic nerve fibers."

Hemodialysis

The process of filtering blood through an artificial membrane, known as a dialyzer, to remove wastes and excess fluids, and is most often provided in a dialysis facility three times a week for three to four hours per treatment.

Hemofiltration

A technique for the treatment of ESRD patients which removes fluid, electrolytes and other toxic substances from the blood by filtration.

High Deductible Health Plan (HDHP)

A type of "catastrophic coverage" health insurance coverage with lower premiums and higher deductibles than traditional plans, and is a requirement for having an HSA. Defined by the IRS as "health plan with an annual deductible that is not less than $1,200 for self-only coverage or $2,400 for family coverage, and the annual out-of pocket expenses (deductibles, co-payments, and other amounts, but not premiums) do not exceed $6,050 for self-only coverage or $12,100 for family coverage."

Historical Subject Benchmarking

A subset of financial benchmarking that compares the current or most recently reported performance of an entity to its past performance, a process that involves the adjustment and comparison of past data with current data.

Home Health

Healthcare services that are offered to patients in their homes, including (1) home healthcare enterprises, which provide medical and supportive care; (2) home care aide enterprises, which provide non-medical care or custodial care; and, (3) hospice enterprises, which provide end of life care.

Homeopathic Medicine

CAM whole medical system centered on the belief that “like cures like,” in which small, diluted medicinal remedies are given to cure symptoms that, in high concentrations, these substances would actually induce.


Homogeneous Enterprise

An enterprise that is similar or uniform in structure and quality to a subject enterprise.

Horizontal Integration

"The acquisition and consolidation of like organizations or business ventures under a single corporate management, in order to produce synergy, reduce redundancies and duplication of efforts or products, and achieve economies of scale while increasing market share."

Hospital Outpatient Department

Typically offer many of the same services provided by freestanding outpatient enterprises; have access to the market leverage maintained by the parent hospital organization, and are reimbursed under the OPPS.

Hospitalists

Physicians who, traditionally, worked solely within the hospital setting. Also known as "inpatient physicians."

Hospitals

Institutions where the sick or injured are given medical or surgical care.

Human Capital-Related Intangible Assets

Includes staff/employee and provider employment agreements; trained and assembled workforce in place; policies and procedures; and, depth of management.
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