2022 wellcare act mastery exam quizlet

Are there surplus juicers or not enough to meet demand? -Grievance A grievance request, or any evidence concerning a grievance, must be filed orally or in writing no later than _____ calendar days from the date of the event or the date the member is made aware of the issue. -Secure emails that contain PHI or PII. Brokers/Agents must meet all required contracting, training, and certification requirements to be eligible to sell Wellcare's Medicare Products. -For drugs that are not covered by the new plan, explain the Transition Fill program and how to request a coverage exception. Beneficiaries can switch to another MA or MAPD Plan (including adding or removing drug Www.theverge.com 2022/10/12 23400986Microsoft Takes The Gloves Off As It Battles Sony For Its Overwatch 2 Reaches 25 Million Players, Tripling Overwatch 1 Daily Yeson30.org AboutAbout Our Coalition - Clean Air California, PlayStation Userbase "significantly Larger" Than Xbox Even If Every . Now is my chance to help others. Incorrect: Beneficiaries are responsible for a single deductible amount for each benefit period, followed by a per day coinsurance amount through day 90. That means the impact could spread far beyond the agencys payday lending rule. The Part D Senior Savings Model (SSM), which reduces member spending on insulin, will be offered on all Value Script, Value Plus PDPs, and select Wellcare MAPD plans. After receiving such disability payments for 24 months, he will be automatically enrolled in Medicare, regardless of age. Performance. ANSWER four If the demand function and supply function for Z-brand juicers are p+2q=100p+2 q=100p+2q=100 and 35p20q=35035 p-20 q=35035p20q=350, respectively, compare the quantity demanded and the quantity supplied when p=14p=14p=14. ANSWER False Wellcare PDP is consolidating from six plan offerings to three plan offerings for 2022. When enrolling a D-SNP beneficiary, be sure to verify plan enrollment eligibility and that the MSP program level is eligible for the requested plan. Wellcare's 2022 product expansion represents an 8% increase from 2021. Amid rising prices and economic uncertaintyas well as deep partisan divisions over social and political issuesCalifornians are processing a great deal of information to help them choose state constitutional officers and . Wellcare offers a robust portfolio of products and plans across _____ states. WebSilverScript certification for 2023 launches on Wednesday, June 29, 2022. Mr. Buck has several family members who died from different cancers. Microsoft describes the CMAs concerns as misplaced and says that Key Findings. Part A, which covers hospital, skilled nursing facility, hospice, and home health services and Part B, which covers professional services such as those provided by a doctor are covered under Original Medicare. A. (Select all that apply.) United Kingdom. A. 2022 Wellcare Annual Certification Training is now available! 3 & 16 & 3 \\ \hline Jul 7, 2020 WellCare has worked hard to include ACT in the One Broker Experience: ACT Know your Product; Complete 2021 Centene ACT Mastery Exam. The _________ plan is expected to have one of the lowest premiums in the country! Brokers/Agents may be investigated after being suspected of noncompliant activity reported through a: - Never leave laptops, PHI, or PII in an unattended vehicle. Must include most of the required elements necessary to complete the enrollment. Complaint Tracking Module (CTM);Grievance;Secret Shop Finding. Where do you study. Which of the following statements about Scope of Appointment (SOA) is FALSE? Login Sell. Wellcare has expanded coverage in Massachusetts, Nebraska, and Oklahoma. 1. ANSWER All of the above $10.45 For example, 2023 Wellcare Journey to a Successful Flavor volition unlock after AHIP is completed. 2023 Dsuoaf.pigeonline.shop En 2023-wellcare-act2023 Wellcare Act Mastery Exam Teleagent Quizlet. Select one: True A Health Risk Assessment (HRA) can be completed for C-SNP and D-SNP plans only, before the enrollment application process in Ascend through the Value Based Enrollment (VBE) portal. 2023 Wellcare Annual Certification Training and Contract Recertification - Available Today! All Medigap insurers are required to offer a one-time, 6-month enrollment period after turning age 65 for individuals who have already enrolled in Medicare Part B that guarantees an enrollee the right to purchase any part of a Medicare supplement insurance policy, regardless of his or her health status. Any request of distribution of PHI should contain only the minimum amount of PHI required to complete the intended task. Wellcare offers a wide variety of Medicare products consolidated under a new Wellcare brand. - ANSWER 6 California voters have now received their mail ballots, and the November 8 general election has entered its final stage. The number of American households that were unbanked last year dropped to its lowest level since 2009, a dip due in part to people opening accounts to receive financial assistance during the About Our Coalition. Germany. ANSWER All of the above What should you tell him? He may sign-up for Medicare at any time and coverage usually begins immediately. ANSWER Value Script Correct: Medicare Supplement Insurance (Medigap) fills "gaps" in Original Medicare coverages, such as all or part of the deductibles or coinsurance as well as possibly offering some services such as medical care when a beneficiary travels outside the United States. The case mentions that GE has a well-earned reputation for being a good partner. The agent of record will not remain with the member after the consolidation. In the . For day 91 and beyond, there is a charge for each "lifetime reserve day" up to 60 days over a beneficiary's lifetime. c. be unable to find the toy in her room due to a lack of symbolic thinking. Liberty University When should you verify a beneficiary's eligibility for D-SNP? Read the passage (s) carefully. 2023 Wellcare ACT Mastery Certification Exam Questions and Answers. The Single Sign-On Portal provides access to several applications, including Centene Workbench. We are excited to announce the following Wellcare 2023 certification requirements will be available today, July 12th: 2023 Wellcare Annual Certification Training (ACT) - Available Now! - ANSWER True Steps to take when safeguarding and securing PHI and PII include, An agent may be terminated for cause if they fail to comply with a compliance investigation, encourage others to avoid the compliance interview process, or fail to provide truthful or complete information, For 2022, ______ will no longer be a preferred pharmacy, The Part D Senior Savings Model (SSM), which reduces member spending on insulin, will be offered on the Value Script and Value Plus products, Agents must meet all required contracting, training, and certification requirements to be eligible to sell Wellcare's Medicare Products. 0076 (valid through December 31, 2023); Mississippi Board of Nursing,. How long does it take the process to produce 100 units starting with an empty system? ANSWER All of the above ANSWER 1 In what ways do people high in generativity differ from people low in generativity? 2024). Wellcare ACT Journey to a Successful Season Wellcare ACT Know Your Product Wellcare ACT Mastery Exam Note: Each course must be completed in order. Prior to b. This is neither legal nor accounting advice. C. Library card Training Resources: Training and Certification Requirements Centene Learning Center Use ANSWER Ascend Web/Mobile Application document for detailed instructions on the contracting recertification process. A) Verbal coaching True, 2023 wellcare - Mastery Test (ANSWERED) Document Content and Description Below During an appointment, you may not discuss any products not agreed to in advance by the beneficiary. c. Classic. Under Original Medicare, if the inpatient hospital service is provided by a participating Medicare provider, the co-payment is waived. Following a bumpy launch week that saw frequent server trouble and bloated player queues, Blizzard has announced that over 25 million Overwatch 2 players have logged on in its first 10 days."Sinc. Web2023 Wellcare ACT Mastery Certification Exam Questions and Answers Document Course Code Wellcare ACT Mastery Certification Language English Subject Education Updated c. By selecting the correct provider during the enrollment process, you can: - ANSWER All of the above A grievance request, or any evidence concerning a grievance, must be fi led orally or in writing no later than _____ calendar days from the date of the event or the date the member is made a [Show more] Preview 2 out of 6 pages. b. Agent John Miller is meeting with Jerry Smith, a new prospect. 1 in 5 Americans By selecting the correct provider during the enrollment process, you can: - ANSWER All of the above A grievance request, or any evidence concerning a grievance, must be fi led orally or in writing no later than _____ calendar days from the. What could you tell Mrs. Park that might be of assistance? a. Source: Module 1, Slide - Overview of Medicare Benefits and Coverage - Parts A, B, C, and Slide - Overview of Different Ways to Get Medicare. Communication of PHI can be: ANSWER True Click the card to flip Definition 1 / 30 a. Shred documents that contain PHI or PII using appropriate means. Medicare Supplemental Insurance would cover his dental, vision and hearing services only. He wants to know if Medicare covers cancer screening. Using an annual worth analysis with a MARR of 20 percent/year, determine the preferred France. \end{array} If you have questions, please consult a lawyer or accountant. ANSWER False Steps to take when safeguarding and securing PHI and PII include: Wellcare has added ____ new counties to our footprint in 2022, Which of the following is not an example of Protected Health Information (PHI), All standalone PDP formularies have a ____ -tier structure for 2022. Agents are to put into practice all guidelines set forth in: The Agent of Record (AOR) will not remain with the member after the consolidation. 2022 Selling with Integrity- Telesales- Cigna. -Confirm coverage of the beneficiary's current and/or anticipated prescriptions. Verbal permission granted to discuss plan details qualifies an authorized representative to complete an application on behalf of the beneficiary. Key areas you as a Sales Agent/Broker have control over and impact upon regarding Star (quality) ratings are: All Wellcare standalone PDP plans will have a $0 Tier 1 preferred retail and mail benefit. WebWellCare ACT 2022 (Centene) Answered100% Correct. Across Centene's nationwide Medicaid and Medicare footprint, we serve: D. A and B, programming in c and microcontrollers - loops, UHC Chronic Condition and Dual Special Needs, Special Needs Plans and Medcaid Lessson 4b, Fundamentals of Financial Management, Concise Edition. Beyond that point expenses for screening tests are the responsibility of the beneficiary. - ANSWER False ANSWER False toyota of frisco. True b. worker-paced line and a wage rate of $10 per hour. This year he will only be able to spend$1,000 on the placement in grocery stores. \hline 5 & -\$ 6,500+\$ 0 & -\$ 5,600+\$ 2,000 & -\$ 4,000+\$ 5,000 \\ The NEW online Centene Workbench self-service portal enables you to: - Failure to inform a beneficiary that a trusted provider is out-of-network or is not available in the newly selected plan can cause a sales allegation. B. These services include immunizations such as annual flu shots. 2023 Wellcare ACT Mastery Certification Exam Questions and Answers. We must consider cost, staff, and safety. Key Findings. Medicare Part B generally provides prescription drug coverage. A broker/agent may be terminated for cause if they fail to comply with a compliance investigation, encourage others to avoid the compliance interview process, or fail to provide truthful or complete information. OEP runs from January 1 to March 31. 01x3xf(x,y)dydx\int_0^1 \int_{x^3}^{\sqrt{x}} f(x, y) d y d x (PDF) Instructors' Stressors, Stress, And Resources During Remote 2023 Wellcare Act Mastery Exam Teleagent Quizlet, 2022 Wellcare ACT Mastery Exam - Teleagent(2022 Wellcare ACT, Unbanked American Households Hit Record Low Numbers In 2021, About Our Coalition - Clean Air California, U.S. Appeals Court Says CFPB Funding Is Unconstitutional - Protocol. Mr. Bauer is 49 years old, but eighteen months ago he was declared disabled by the Social Security Administration and has been receiving disability payments. Which of the following are examples of potential disciplinary actions that could be issued against an agent? Web2023 Wellcare ACT Mastery Exam Term 1 / 30 What are some examples of steps that can be taken when safeguarding and securing PHI and PII? Appeals Court Says CFPB Funding Is Unconstitutional Microsoft Is Building An Xbox Mobile Gaming Store To Take On . Based on Germany's history, why do you think some European countries might be uneasy now that Germany is united? \hline b. WebOEP runs from January 1 to March 31. During c. After Correct Answer: A. Grievances may be filed by which of the following methods? Most MAPD plans feature $0 copay on Tier 1. WebWellCare ACT 2022 (Centene) Answered100% Correct Document Content and Description Below A grievance request, or any evidence concerning a grievance, must be filed orally or Medicare Star Ratings and performance are at the forefront of Wellcare's quality strategy. An agent could be terminated for cause if they fail to comply with a compliance investigation, encourage others to avoid the compliance interview process, or fail to provide truthful or complete information. Agents may be investigated after being suspected of noncompliant activity reported throughSelect all that apply. Mr. Xi will soon turn age 65 and has come to you for advice as to what services are provided under Original Medicare. Part D, which covers prescription drug services, is covered under Original Medicare. Key areas you as a broker/agent have control over and impact upon regarding Star Ratings for quality are: - Centene currently serves over 23 million Managed Care members. Which of the following are examples of Protected Health Information (PHI)? Correct: Original Medicare consists of Part A and Part B. d. understand that the model represented her room, and be able to find the toy in her own room. Step 2: Complete the following sections within the 2023 training: Note: Each course must be completed in order. NGL | EssentialLTC Updated 2023 Tax Summary, Wellcare | Upcoming Payment Schedule Reminders, American Equity | The Buzz by American Equity, Complete 2022 Wellcare ACT Journey to a Successful Season, Complete 2022 Wellcare ACT Know Your Product. Contact a Pinnacle Financial Service representative today for assistance. 2022 Annual Certification Training Details: One Combined ACT: Successful completion of ACT certifies you to market and sell all 2021 and 2022 Wellcare Medicare (medicare advantage) managed care alternative to original medicare. He is wondering whether he can obtain coverage under Medicare. ANSWER Classic ANSWER True Brokers are required to submit paper applications through one of the following methods: Centene Workbench Upload Applications. True Which stage of coverage is referred to as the "donut hole" as the member is paying the most for drug C) Written warning The information included in this post was provided by the entity referenced herein. I find Docmerit to be authentic, easy to use and a community with quality notes and study tips. As always, we thank you for your continued partnership. ANSWER False Medicare plans other than the Original Medicare Plan. The Nurse Practice Act 2 contact hours for 1st renewal period. Brokers/Agents can submit a support ticket online through their Centene Workbench portal. Wellcare's quality focus consists of six drivers. She can apply to the Medicare agency for lower premiums and cost-sharing. 2023 Wellcare ACT Mastery Certification Exam Questions and Answers. What should you tell Mr. Xi that best describes the health coverage provided to Medicare beneficiaries? - ANSWER 60 The Single Sign-On Portal provides access to several applications, including Centene Workbench. Of To And In A " 's For - CodaLab Worksheets, Nursing 24-Hour License Renewal Package - Elite Learning. The , . To ensure compliance, brokers must document a scope of appointment (SOA) prior to enrollment. When enrolling a beneficiary, you should ensure that you enter the provider ID of a specialist and not a primary care physician (PCP). 2023 Wellcare Contracting Recertification - Available beginning 1pm EDT. By selecting the correct provider during the enrollment process, you can: - ANSWER All of the above A grievance request, or any evidence concerning a False Noting the correct enrollment period on enrollment applications helps in preventing delayed enrollment processing. Which of the following statements about completing telephonic enrollments is FALSE? In addition, you will also be prompted to attest your information on file is current and/or make changes where needed. a. Which of the following is not a Wellcare quality driver? Which standalone Prescription Drug Plan is best for a dual-eligible chooser? 1. Noting the correct enrollment period on enrollment applications helps in preventing delayed enrollment processing. Welcome to the 2023 Wellcare ACT Journey to a Successful Season . rooms to rent canary wharf. Which of the following statements apply: A. Generics and brand name drugs are covered on which Part D drug tiers? Which of the following statements apply: ANSWER True Your language. Medicare Parts A and B providing only hospital and medical coverage. 6 pages. Source: Module 1, Slide - Medicare Part A & B Benefits, Slide - Medicare Part B Benefits: Preventive Services and Screening, and Slide - Not Covered by Medicare Part A & B. Mr. Moy's wife has a Medicare Advantage plan, but he wants to understand what coverage Medicare Supplemental Insurance provides since his health care needs are different from his wife's needs. Enrollment applications must be received by Wellcare no later than ___ calendar day(s) following receipt from the beneficiary. (Select all that apply.) Centene requires all contracted brokers/agents to read, understand, and agree to Centene's Business Ethics and Code of Conduct Policy. A dispute of the appeal of an organization determination, coverage determination or a Late Enrollment Penalty (LEP) determination. 2023 Wellcare ACT Mastery $10.45 . 9 pages. Note: Once certification training requirements are completed, please allow 48 hours for the systems to update. 1) 2022 Wellcare ACT Know Your Product AND The ACT (no writing) consists of four multiple-choice tests in English, mathematics, reading, support@pfsinsurance.com. D) Termination not for cause. Unlimited Attempts: You can take the mastery exam as many times as you would like. \hline 0 & -\$ 15,000 & -\$ 19,000 & -\$ 24,000 \\ For PDP Medication Home Delivery, the ____ plan will continue to offer a discount for 90-day tier 2, tier 3 and tier 6 prescriptions. After this, he would be responsible for all costs. C. 1 in 10 American Belgium. For example, 2023 Wellcare Journey to a Successful Season will unlock after AHIP is completed. Once the enrollment is completed, you can save a copy of the application for your reference. *For Agent use only *Not affiliated with the U. S. government or federal Medicare program. Verbal permission granted to discuss plan details qualifies an authorized representative to complete an application on behalf of the beneficiary. ANSWER Member Payments ANSWER True -A way to assist brokers/agents with enrolling beneficiaries into the right plan based on their extra help status. Centene continues to expand its reach by offering more products in a wider geography. B. Virginia State University. Upon completion of the application, you must provide the beneficiary with the enrollment application confirmation ID. Mr. Buck will need to check specific tests before obtaining them to see if they will be covered. Correct: Individuals with disabilities who are under age 65 are automatically enrolled in Medicare Parts A and B the month after they have received Social Security or Railroad Retirement disability benefits for 24 months. Eye Exam for. Prop 30 is supported by a coalition including CalFire Firefighters, the American Lung Association, environmental organizations, electrical workers and businesses that want to improve Californias air quality by fighting and preventing wildfires and reducing air pollution from vehicles. Unlimited Attempts: You can take the mastery exam as many times as you would like. the product. Microsoft Is Building An Xbox Mobile Gaming Store To Take On Apple And 2023 Wellcare Act Mastery Exam Teleagent Quizlet, How Many New Wellcare And Ascension Complete Plans Are Going To Market, 2022 Centene Act Mastery Exam Answers - Zqpd.tumon.shop. section, select the . Mrs. Park has a low fixed income. 2 & 6 & 1 \\ \hline ANSWER 3 Wellcare added ___ counties to their footprint for 2023. NCQA/HEDIS. Microsoft is quietly building a mobile Xbox store that will rely on Activision and King games. C. Beneficiaries enrolled in Original Medicare cannot join an MA or MAPD plan. PII stands for Personally Identifiable Information and includes any information that permits the identity of an individual to be inferred, including information linked or linkable to the individual. Wellcare must receive notice of an event change or cancellation as soon as possible, but no later than 30 minutes after the event start time. Wellcare's quality focus consists of six drivers. Co-payments are only charged when a beneficiary opts to receive care from a non-participating provider. ANSWER All of the above d. What is the cost of direct labor? Add to Cart. 2023 Wellcare ACT Mastery Certification Exam Questions and - 2022 Annual Certification Training Details: One Combined ACT: Successful completion of ACT certifies you to market and sell all 2021 and 2022 Wellcare Medicare Social Media Posts For Tyler Junior College. 2021 Centene (WellCare) Annual Certification Training Now Available! 2023 wellcare act mastery exam teleagent quizlet votes Vote Now Join Candace for this Quilted Patchwork Tote Bag. Individuals receiving such disability payments from the Social Security Administration continue to receive those payments but only become eligible for Medicare upon reaching age 65. She should not sign up for a Medicare Advantage plan. Which of the following statements about completing telephonic enrollments is FALSE? Web2023 Wellcare ACT Mastery Certification Exam Questions and Answers By selecting the correct provider during the enrollment process, you can: - ANSWER All of the above A Beneficiaries under Original Medicare have no cost-sharing for most preventive services which include immunizations such as annual flu shots. Source: Module 1, Slide - Medicare Enrollment Part A & B. Mr. Schmidt would like to plan for retirement and has asked you what is covered under Original Fee-for-Service (FFS) Medicare? gate. Assume there is unlimited demand for 2023 Wellcare ACT Mastery Exam Term 1 / 30 What are some examples of steps that can be taken when safeguarding and securing PHI and PII? Medicare Supplemental Insurance would cover all of his IRS approved health care expenditures not covered under Original Fee-for-Service (FFS) Medicare. For 2023, Ascension Complete added 27 new counties to their footprint. 1. Which of the following statements about completing telephonic enrollments is FALSE? Inpatient hospital care, skilled nursing facility care, home health care and hospice care. Web2023 Wellcare Act Mastery Exam Teleagent Quizlet. Wellcare has streamlined standalone PDP offerings from six plans to ___ in all 34 regions across all 50 states and D.C. For the 2022 plan year, which health plans will be consolidated into the Wellcare Medicare brand: Health Net, Fidelis Care, AllWell, 'Ohana, Trillium Advantage, WellCare. Health Net; Fidelis Care; Allwell; 'Ohana; Trillium Advantage; Wellcare. Which of the following is not an ancillary benefit on Centene's Medicare Advantage plans? Amid rising prices and economic uncertaintyas well as deep partisan divisions over social and political issuesCalifornians are processing a great deal of information to help them choose state constitutional officers and state legislators and to make Microsofts Activision Blizzard deal is key to the companys mobile gaming efforts. Conditions. After day 90, he would pay a daily amount up to 60 days over his lifetime, after which he would be responsible for all costs. ANSWER True Medicare covers some screening tests that must be performed within the first year after enrollment. Medicare Star Ratings and performance are at the forefront of Wellcare's quality strategy. Which of the following actions are you required to do when contacted regarding an allegation of noncompliant activity? Beneficiaries can switch to another MA or MAPD Plan (including adding or removing drug coverage). Wellcare's 2022 product expansion represents an 8% increase from 2021. a. If the application is being completed by an authorized representative, all corresponding fields must be completed. Please follow the steps below to access and complete the training: Step 1: Access the Centene Learning Center. + 1 more side Medicare Advantage Medicare plans other than the Original Medicare Plan Medicaid A federal and state assistance program that pays for health care services for people who cannot afford them. a. CVS Health. During an appointment, you may not discuss any products not agreed to in advance by the beneficiary. Beginning July 12, 2022, as part of the 2023 Annual Certification Requirements, brokers who are currently contracted with Wellcare will receive a new 2023 Recertification workflow within Centene Workbench. \hline 3 & -\$ 6,500 & -\$ 5,600 & -\$ 4,000 \\ However, the plan does not provide drug benefits. A. WebKey Term wellcare mastery exam answers 2022 This preview shows page 1 - 3 out of 8 pages. \hline \text { End of Year } & \text { Gate 1 } & \text { Gate 2 } & \text { Gate 3 } \\ Wellcare does not need to be informed of all marketing/sales events at which plans or materials will be presented or distributed (Formal & Informal). A grievance request, or any evidence concerning a grievance, must be filed orally or in writing no later than 60 calendar days from the date of the event of the date the member is made aware of the issue. The Wellcare preferred pharmacy network includes Walgreens, CVS, and many grocery chains in 2023. California voters have now received their mail ballots, and the November 8 general election has entered its final stage. The ACT (no writing) consists of four multiple-choice tests in English, mathematics, reading, and science. a. Web2022 Wellcare ACT Mastery Exam-Teleagent Diagram | Quizlet Social Science Business Insurance 2022 Wellcare ACT Mastery Exam-Teleagent + Flashcards Learn Test Match Beyond the initial enrollment period, an insurer can require a paramedical exam or an attending physician's statement if needed to ensure the health of the enrollee. Prior to completing the enrollment form, you should always confirm the beneficiary's primary care physician (PCP) and/or specialists. Tell prospect Jerry Smith that he should drop his Medigap coverage and put those premium dollars toward the purchase of a standalone Part D prescription drug plan because he can always reactivate his Medigap policy on a guaranteed issue basis. Consider a process consisting of three resources in a After you have completed the assigned course modules, the . 2) 2022 Wellcare ACT Journey to a Successful Season, Amount you must pay before you begin receiving any benefits from your insurance company. The ACT with writing includes the four multiple. Check of a customer returned by bank to company because of insufficient funds,$4,200. CATALOG. Web2023 Wellcare ACT . Incorrect: Medicare coverage for individuals with ESRD typically begins on the fourth month after dialysis treatments start. 2022-2023 accordance with the Americans with Disabilities Act of 1990 exam testing, limited instructional testing, ESL assessments,. In Exercises 373737 through 444444, sketch the region of integration for the given integral and set up an equivalent integral with the order of integration reversed. Agents must meet all required contracting, training, and certification requirements to be eligible to sell Wellcare's Medicare Products. Medicare covers treatments for existing disease, injury, and malformed limbs or body parts. A Health Risk Assessment (HRA) can be completed for C-SNP and D-SNP plans only, before the enrollment application process in Ascend through the Value Based Enrollment (VBE) portal. Identify the INCORRECT statement regarding the plan consolidation. ANSWER True How would you advise Agent John Miller to proceed? Unlimited Attempts: You can take the mastery exam as many times as you would like. Discuss the change of accounting method from cash to accrual.