Format with dollars and cents. Use commas for items over 1,000.00. Do not use dollar signs. For example: 35,200.00 1,279.54 235.80 For this question, MRI scan of leg has a code of 73718 with a full service rate of $225.00. The revenue is determined by multiplying the payment rate by the number of patients. Note that this scenario is the same as the revenue Level 1 question. Contractual allowance amounts are not paid. They are essentially negotiated away between the payer and the provider. See the sample bills in this unit. The contractual allowance is determined by subtracting the payment rate from the full service rate. Payer Volumes Payment Rate Contractual Allowance, service full rate is $225.00 Medicare $100.00 Medicaid $90.00 Managed $95.00 Care #1 Managed 80% of Care #2 charges at rate of $120.00