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While CMS analyzes Medicare margins as a financial gauge overall to the soundness of the home health industry, we again note that 42 CFR 413.5 states that costs attributable to other patients of the institution are not to be borne by the programthe program being Medicare

We therefore adjusted for this by multiplying the F AA by the frequency of alcohol-consumers who are never-smokers (53%), and the F TA by the frequency of smokers who do not consume alcohol (12%), for cancers in which both alcohol and tobacco are known risk factors (Additional file 1: Table S2)

Based on customer feedback, we took our original S