set up a worksheet with individual columns across the top for 6 revenue sources (payers), headings for worksheet Medicare, Medicaid, other public programs, patients, commercial insurance, and managed care contracts. set up six vertical line items on the worksheet, numbered 1 to 6, for each situations, indicate its number 1 to 6 and enter the appropriate cost center, then place an X in the columns that represents the correct revenue sources for the item. The 6 situations are as follows: (1) ICU stay billed to employee's insurance program (2) lab test paid for by an individual (3) pathology work performed for the state (4) ICU stay billed to member's health plan (5) ICU stay billed for Medicare benficiary (6) series of allergy tests run for eligible medicaid beneficiary.