title: Line by line.
authors.affiliation: United Physicians Management Services Inc., Winston-Salem, NC, USA. fpeplowski@upms.net
authors.forename: Frank A
authors.initials: FA
authors.lastname: Peplowski
mesh_terms: D003361:Cost Allocation / Q000379:methods*; D017598:Efficiency, Organizational / Q000191:economics* / Q000592:standards; D007182:Income; D020399:Practice Management / Q000191:economics* / Q000458:organization & administration*; D014481:United States