This activity will provide participants with an overview clarifying the dynamics by which the business of health care is affected by the processes of capturing a patient’s reason for their visit and the care provided in response. With a focus on accurate coding that justifies patient services or procedures performed by the provider, it will examine the role of diagnostic-related group (DRG) classifications in payment determination under the inpatient prospective payment system (IPPS), payment systems, ICD-10 coding requirements and payer criteria. The roles of revenue cycles, payer methodologies and patient access in the business of health care will also be examined.