Healthcare billing is a complex process that involves various aspects such as unbundling, packaging, discounting, and fraud. Unbundling is the practice of including multiple services under one billing code to simplify billing and reduce administrative costs. Packaging can lead to underpayment if the services are more complex or time-consuming than the single code suggests. Discounting is when a provider offers a reduced rate to attract more patients, but it can lead to financial losses if the discounted rate is below the cost of providing the service. Fraud can take various forms, including billing for services not provided, upcoding, and duplicate billing. The ICD-10-PCS procedure codes are used to report medical procedures and services on insurance claims. Physician reimbursement fees are calculated by multiplying the three relative value units (work RVU, practice expense RVU, and malpractice RVU) by the national conversion factor, adjusted based on the cost of living in the region, geographic practice cost indices, and usual and customary fees