Heraclitus was an ancient Greek philosopher who lived about 150 years before Aristotle and the quote “The only thing that is constant is change” is attributed to him. If we use Heraclitus’s philosophy as a guide, change is not only something we must accept, but it’s actually something to celebrate. Heraclitus saw the world as a system in flux, but in his view that’s what keeps the world the same, in a sense.
In a modern setting, the same can be said of health care as new drugs, treatments, and technology are constantly being introduced. And as hospitals and other health care providers embrace these innovations, the result is often new departments and organizational structures.
All new material accounts/departments should be identified, reviewed and discussed to ensure proper reporting (Pub 15-1, §2302.8)
Further guidance is available on the Centers for Medicare and Medicaid Services (CMS) website:
Questions? Please contact Marie White at 612.253.6546 or firstname.lastname@example.org.