Fitzpatrick and Ramamurthy MDs operate a general practitioner medical practice. The company is currently evaluating its operations to find areas where the company is incurring costs without creating corresponding value in its services. The following activities were identified:
a. Scheduling of appointments by receptionist
b. Patient arrives and sits in waiting room
c. Patient moves to examination room
d. Patient waits for nurse
e. Nurse checks patient’s blood pressure, heart rate, and other vital signs
f. Physician reviews patient’s file
g. Physician examines and advises patient
h. Physician dictates notes to be added to patient’s file by secretary
i. Patient is “checked out” by receptionist and schedules appointment for additional diagnostic tests
j. Receptionist files billing information with patient’s insurance company
k. Receptionist sends patient a bill for amounts that were not paid by insurance company

Required
Identify each of the above activities as either a non-value-added or a value-added activity.