Table 6.

Estimated Breakeven Points Assuming Various Ratios of Payor Sources and Current Procedural Technology (CPT) Billing Codes

Relative CPT Billing Code Ratio^*	Relative Payor Ratio (Medicare/Private Insurance)
	0%/100%	20%/80%	40%/60%	60%/40%	80%/20%	100%/0%
0% 92511	56	66	78	97	129	190
100% 31575
20% 92511	66	76	90	110	141	199
80% 31575
40% 92511	79	90	105	125	156	208
60% 31575
60% 92511	98	111	126	147	175	218
40% 31575
80% 92511	131	143	158	176	199	229
40% 31575
100% 92511	197	205	213	222	231	242
0% 31575

Data are presented as Q values at different payor mix and CPT code ratios. Q equals the no. of procedures required to breakeven at the end of the first year, calculated as: $\text{[math]}$ where N equals the percentage of procedures performed coded as nasopharyngoscopy; L equals the percentage of procedures performed coded as laryngoscopy; M equals the percentage of procedures covered by Medicare insurance; P equals the percentage of procedures covered by private insurance; and T equals the total estimated startup costs for the first year ($12,850).
* CPT code 92511: Nasopharyngoscopy with endoscope; CPT code 31575: Laryngoscopy, flexible fiber optic.