31622 — Diagnostic exam of lung airway using an endoscope
6,676 observed fee-for-service (48%) · ~7,136 estimated Medicare Advantage. Scaled from the observed floor by each state’s fee-for-service share (FFS share as of 2024) — scaled estimate — assumes MA utilization mirrors FFS; not an observation. How we scale
Disclosed Medicare fee-for-service services by billing state; open a bar for that state's ranked market. Average submitted charge / service by billing state, among the highest-volume states; open a bar for that state's ranked market.
- Market position — where this market sits on volume and growth among all state markets, and its rank.
- Worth a look — every state market for this search, ranked by a published score: size, growth, fragmentation, below-expected volume.
- Lookalike opportunities — groups billing below what peers of the same specialty, size, and state predict, with the expected figure shown.
- National benchmarks — where each group's volume sits nationally and within its specialty.
- Market structure — how concentrated this market is, and who owns the volume.
- Medicare-wide scaling — the exact payer split, and this market total scaled to all of Medicare, labeled as an estimate.
Nevvi's market analytics platform — code baskets, market structure and share, the twelve-year trend layer — is built and not launched yet. We're gathering interest in it.
Notify me at launch →| # | Physician group | City | St | Specialty | Providers | 31622 svcs | Submitted charges | Avg charge | Medicare $ locked column | Share* | Phone |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | PRACTICE ASSOCIATES MEDICAL GROUP | MORRISTOWN | NJ | NURSE PRACTITIONER | 1404 | 213 | $102,666 | $482 | premium | 62.6% | (973) 971-5596 |
| 2 | EAR NOSE AND THROAT SPECIALTY CARE PLLC | DALLAS | TX | OTOLARYNGOLOGY | 8 | 155 | $39,169 | $253 | premium | 17.0% | (214) 826-3681 |
| 3 | TEXAS HEALTH CARE PLLC | FORT WORTH | TX | NURSE PRACTITIONER | 364 | 154 | $109,032 | $708 | premium | 16.8% | (817) 920-0484 |
| 4 | SMH PHYSICIAN SERVICES INC | SARASOTA | FL | PHYSICIAN ASSISTANT | 766 | 144 | $45,714 | $317 | premium | 15.3% | — |
| 5 | NORTH SHORE-LIJ MEDICAL PC | MANHASSET | NY | PHYSICIAN ASSISTANT | 6294 | 140 | $240,380 | $1,717 | premium | 24.2% | — |
| 6 | BRIGHAM AND WOMENS PHYSICIANS ORGANIZATION INC | BOSTON | MA | PHYSICIAN ASSISTANT | 2942 | 139 | $95,076 | $684 | premium | 36.3% | (617) 732-5500 |
| 7 | ANDERSON PHYSICIAN ALLIANCE INC | MERIDIAN | MS | NURSE PRACTITIONER | 70 | 138 | $101,279 | $734 | premium | 28.7% | (601) 553-6399 |
| 8 | UNIVERSITY HOSPITALS MEDICAL GROUP INC | CLEVELAND | OH | NURSE PRACTITIONER | 2232 | 125 | $65,625 | $525 | premium | 32.6% | — |
| 9 | THE REGENTS OF THE UNIVERSITY OF CALIFORNIA | LOS ANGELES | CA | THORACIC SURGERY | 12 | 119 | $214,200 | $1,800 | premium | 7.6% | (310) 825-9111 |
| 10 | CHRISTUS TRINITY CLINIC | TYLER | TX | NURSE PRACTITIONER | 1495 | 114 | $97,470 | $855 | premium | 12.5% | (903) 606-5560 |
| 11 | CHI ST VINCENT MEDICAL GROUP HOT SPRINGS | HOT SPRINGS | AR | NURSE PRACTITIONER | 192 | 112 | $33,264 | $297 | premium | 53.3% | — |
| 12 | HOSKINSON HEALTH AND WELLNESS CLINIC LLC | GILLETTE | TX | INTERNAL MEDICINE | 57 | 101 | $60,600 | $600 | premium | 11.1% | (307) 387-9850 |
| 13 | NEW YORK UNIVERSITY | NEW YORK | NY | DIAGNOSTIC RADIOLOGY | 5704 | 99 | $462,627 | $4,673 | premium | 17.1% | (212) 263-9700 |
| 14 | TAMPA GENERAL PROVIDER NETWORK INC | WEST PALM BEACH | FL | UROLOGY | 31 | 92 | $47,120 | $512 | premium | 9.8% | (561) 621-0012 |
| 15 | CALIFORNIA PULMONARY ASSOCIATES INC | UPLAND | CA | PULMONARY DISEASE | 7 | 91 | $18,387 | $202 | premium | 5.8% | (626) 914-5219 |
| 16 | LOYOLA UNIVERSITY MEDICAL CENTER | MAYWOOD | IL | NURSE PRACTITIONER | 933 | 89 | $45,746 | $514 | premium | 35.3% | (708) 216-8372 |
| 17 | HACKENSACK MERIDIAN HEALTH MEDICAL GROUP - SPECIALTY CARE PC | NEPTUNE | NY | NURSE PRACTITIONER | 1878 | 83 | $69,445 | $837 | premium | 14.4% | (732) 362-3663 |
| 18 | VISTA CRITICAL CARE ASSOCIATES INC | GLENDALE | CA | PULMONARY DISEASE | 15 | 81 | $48,600 | $600 | premium | 5.2% | (818) 637-2200 |
| 19 | LOUISVILLE LUNG CARE PLLC | LOUISVILLE | KY | NURSE PRACTITIONER | 7 | 77 | $55,440 | $720 | premium | 37.2% | (502) 883-0227 |
| 20 | SAINT THOMAS MEDICAL PARTNERS | NASHVILLE | TN | NURSE PRACTITIONER | 591 | 77 | $53,592 | $696 | premium | 15.7% | (615) 269-4545 |
| 21 | RUSH UNIVERSITY MEDICAL GROUP | CHICAGO | IL | PHYSICIAN ASSISTANT | 1496 | 73 | $74,387 | $1,019 | premium | 29.0% | (312) 563-2875 |
| 22 | KENTUCKY MEDICAL SERVICES FOUNDATION, INC | LEXINGTON | KY | DIAGNOSTIC RADIOLOGY | 989 | 72 | $65,448 | $909 | premium | 34.8% | (859) 257-1412 |
| 23 | IMC-CANCER SURGERY OF MOBILE, LLC | MOBILE | AL | GENERAL SURGERY | 23 | 69 | $29,325 | $425 | premium | 30.3% | (251) 433-5557 |
| 24 | IMC-DIAGNOSTIC AND MEDICAL CLINIC LLC | MOBILE | AL | INTERNAL MEDICINE | 167 | 67 | $28,475 | $425 | premium | 29.4% | — |
| 25 | COTTON-O'NEIL CLINIC REVOCABLE TRUST | TOPEKA | KS | NURSE PRACTITIONER | 649 | 65 | $63,635 | $979 | premium | 67.7% | (785) 354-9591 |
| 26 | ICAHN SCHOOL OF MEDICINE AT MOUNT SINAI | NEW YORK | NY | PHYSICIAN ASSISTANT | 2818 | 61 | $96,750 | $1,586 | premium | 10.6% | (212) 241-4812 |
| 27 | WELLMONT MEDICAL ASSOCIATES INC | KINGSPORT | TN | NURSE PRACTITIONER | 439 | 60 | $17,907 | $298 | premium | 12.2% | (423) 224-3701 |
| 28 | WATSON CLINIC LLP | LAKELAND | FL | NURSE PRACTITIONER | 363 | 58 | $21,460 | $370 | premium | 6.2% | (863) 680-7780 |
| 29 | PENSACOLA LUNG GROUP, M.D.'S, P.A. | PENSACOLA | FL | NURSE PRACTITIONER | 26 | 57 | $23,830 | $418 | premium | 6.1% | (850) 477-9253 |
| 30 | UNIVERSITY HEALTH SYSTEM, INC. | KNOXVILLE | TN | NURSE PRACTITIONER | 561 | 57 | $17,670 | $310 | premium | 11.6% | (865) 305-6333 |
| 31 | IU HEALTH MEDICAL GROUP, LLC | INDIANAPOLIS | IN | NURSE PRACTITIONER | 4250 | 55 | $36,740 | $668 | premium | 31.2% | (888) 484-3258 |
| 32 | MAYO CLINIC | ROCHESTER | MN | NURSE PRACTITIONER | 4896 | 52 | $56,874 | $1,094 | premium | 59.8% | (507) 284-2511 |
| 33 | OUR LADY OF THE LAKE PHYSICIAN GROUP LLC | BATON ROUGE | LA | NURSE PRACTITIONER | 628 | 52 | $37,345 | $718 | premium | 28.1% | (225) 765-1765 |
| 34 | UMASS MEMORIAL MEDICAL GROUP INC | WORCESTER | MA | PHYSICIAN ASSISTANT | 2483 | 52 | $65,936 | $1,268 | premium | 13.6% | (508) 334-1000 |
| 35 | UNIVERSITY OF MIAMI | MIAMI | FL | NURSE PRACTITIONER | 2331 | 50 | $29,550 | $591 | premium | 5.3% | (305) 689-5437 |
| 36 | HENRY FORD HEALTH SYSTEM | DETROIT | MI | PHYSICIAN ASSISTANT | 2536 | 50 | $21,500 | $430 | premium | 25.5% | (313) 916-2600 |
| 37 | DIGNITY HEALTH MEDICAL FOUNDATION | FOLSOM | CA | DIAGNOSTIC RADIOLOGY | 1197 | 49 | $61,539 | $1,256 | premium | 3.1% | (916) 983-7476 |
| 38 | FLORIDA HOSPITAL MEDICAL GROUP INC | MAITLAND | FL | PHYSICIAN ASSISTANT | 1634 | 47 | $21,014 | $447 | premium | 5.0% | (407) 200-2700 |
| 39 | MAINEHEALTH | PORTLAND | ME | NURSE PRACTITIONER | 2574 | 46 | $18,045 | $392 | premium | 76.7% | (207) 885-9905 |
| 40 | PAM PHYSICIAN ENTERPRISE | SAN ANTONIO | NC | PHYSICAL MEDICINE AND REHABILITATION | 33 | 46 | $41,538 | $903 | premium | 36.2% | (210) 581-5300 |
| 41 | ARKANSAS HEALTH GROUP | LITTLE ROCK | AR | CERTIFIED REGISTERED NURSE ANESTHETIST (CRNA) | 666 | 45 | $22,997 | $511 | premium | 21.4% | (501) 202-2093 |
| 42 | MAYO CLINIC JACKSONVILLE | JACKSONVILLE | FL | NURSE PRACTITIONER | 1587 | 45 | $71,600 | $1,591 | premium | 4.8% | (904) 953-2000 |
| 43 | SUTTER VALLEY MEDICAL FOUNDATION | SACRAMENTO | CA | DIAGNOSTIC RADIOLOGY | 2420 | 44 | $23,035 | $524 | premium | 2.8% | (916) 681-8852 |
| 44 | UNIVERSITY HEAD AND NECK SURGEONS | ORANGE | CA | OTOLARYNGOLOGY | 27 | 44 | $25,695 | $584 | premium | 2.8% | (714) 456-5731 |
| 45 | THE EMORY CLINIC INC | ATLANTA | TX | NURSE PRACTITIONER | 3484 | 44 | $28,745 | $653 | premium | 4.8% | (404) 778-7525 |
| 46 | THE REGENTS OF THE UNIVERSITY OF CALIFORNIA | LOS ANGELES | CA | OTOLARYNGOLOGY | 34 | 43 | $93,662 | $2,178 | premium | 2.8% | (310) 794-1110 |
| 47 | UNIVERSITY OF TEXAS HEALTH SCIENCE CENTER AT SAN ANTONIO | SAN ANTONIO | TX | PHYSICIAN ASSISTANT | 1326 | 43 | $23,480 | $546 | premium | 4.7% | (210) 450-7044 |
| 48 | UNIVERSITY OF PITTSBURGH PHYSICIANS | PITTSBURGH | PA | DIAGNOSTIC RADIOLOGY | 4291 | 42 | $25,662 | $611 | premium | 20.0% | — |
| 49 | SMH PHYSICIAN SERVICES INC | SARASOTA | MA | PHYSICIAN ASSISTANT | 766 | 42 | $12,096 | $288 | premium | 11.0% | — |
| 50 | ARIZONA LUNG SLEEP AND VALLEY FEVER INSTITUTE INC | GOODYEAR | AZ | PULMONARY DISEASE | 4 | 41 | $21,320 | $520 | premium | 23.7% | (623) 243-6538 |
| 51 | COMMUNITY MEDICAL ASSOCIATES INC | LOUISVILLE | IN | NURSE PRACTITIONER | 1377 | 41 | $72,898 | $1,778 | premium | 23.3% | (502) 937-2209 |
| 52 | SAINT FRANCIS MEDICAL CENTER | CAPE GIRARDEAU | MO | NURSE PRACTITIONER | 435 | 40 | $34,960 | $874 | premium | 41.2% | (573) 331-3000 |
| 53 | CENTENNIAL SURGICAL CLINIC, LLC | NASHVILLE | TN | CARDIAC SURGERY | 15 | 40 | $17,110 | $428 | premium | 8.1% | (615) 342-1000 |
| 54 | VANDERBILT UNIVERSITY MEDICAL CENTER | NASHVILLE | TN | NURSE PRACTITIONER | 3394 | 40 | $41,600 | $1,040 | premium | 8.1% | (615) 322-5000 |
| 55 | BARNABAS HEALTH MEDICAL GROUP PC | LIVINGSTON | NJ | NURSE PRACTITIONER | 990 | 39 | $64,779 | $1,661 | premium | 11.5% | — |
| 56 | OHIOHEALTH CORPORATION | COLUMBUS | OH | PHYSICIAN ASSISTANT | 2282 | 37 | $16,502 | $446 | premium | 9.7% | — |
| 57 | ARIZONA OTOLARYNGOLOGY CONSULTANTS, PC | GLENDALE | AZ | OTOLARYNGOLOGY | 22 | 37 | $22,903 | $619 | premium | 21.4% | (602) 938-3205 |
| 58 | SCOTT AND WHITE CLINIC | TEMPLE | TX | PHYSICIAN ASSISTANT | 2435 | 36 | $33,516 | $931 | premium | 3.9% | (254) 724-2663 |
| 59 | SUNRISE MOUNTAINVIEW MULTISPECIALTY CLINICS LLC | LAS VEGAS | NV | NURSE PRACTITIONER | 60 | 36 | $16,283 | $452 | premium | 44.4% | (702) 916-8431 |
| 60 | CEDARS-SINAI MEDICAL CENTER | WEST HOLLYWOOD | CA | NURSE PRACTITIONER | 802 | 36 | $16,864 | $468 | premium | 2.3% | (310) 423-3277 |
| 61 | BEAUMONT MEDICAL GROUP- SPECIALTY SERVICES | ROYAL OAK | MI | PHYSICIAN ASSISTANT | 833 | 35 | $14,761 | $422 | premium | 17.9% | (248) 898-5058 |
| 62 | ST VINCENT MEDICAL GROUP INC | INDIANAPOLIS | IN | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 718 | 35 | $30,800 | $880 | premium | 19.9% | (317) 338-2345 |
| 63 | PINNACLE HEALTH CARDIOVASCULAR INSTITUTE INC | MECHANICSBURG | PA | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 113 | 35 | $12,845 | $367 | premium | 16.7% | (717) 731-0101 |
| 64 | UNIVERSITY OF WISCONSIN MEDICAL FOUNDATION INC | MADISON | WI | PHYSICIAN ASSISTANT | 2523 | 35 | $57,960 | $1,656 | premium | 62.5% | (608) 287-2050 |
| 65 | EAST VALLEY CENTER FOR PULMONARY AND SLEEP DISORDERS INC | MESA | AZ | PULMONARY DISEASE | 5 | 34 | $12,269 | $361 | premium | 19.7% | (480) 325-8173 |
| 66 | EVMS ACADEMIC PHYSICIANS AND SURGEONS HEALTH SERVICES FOUNDATION | NORFOLK | VA | OBSTETRICS/GYNECOLOGY | 224 | 34 | $21,250 | $625 | premium | 70.8% | (757) 446-7900 |
| 67 | BAYHEALTH MEDICAL CENTER, INC | DOVER | DE | NURSE PRACTITIONER | 394 | 34 | $37,550 | $1,104 | premium | 100.0% | (302) 744-4700 |
| 68 | PIEDMONT CARDIOLOGY OF ATLANTA, LLC | ATLANTA | GA | PHYSICIAN ASSISTANT | 477 | 33 | $28,730 | $871 | premium | 35.5% | (404) 605-5000 |
| 69 | EISENHOWER MEDICAL CENTER | RANCHO MIRAGE | CA | NURSE PRACTITIONER | 457 | 32 | $11,040 | $345 | premium | 2.1% | (760) 340-3911 |
| 70 | REGENTS OF THE UNIV OF CA | SACRAMENTO | CA | DIAGNOSTIC RADIOLOGY | 1608 | 32 | $38,880 | $1,215 | premium | 2.1% | (877) 827-7463 |
| 71 | NORTHERN PALM BEACH PULMONARY AND CRITICAL CARE, PA | JUPITER | FL | PULMONARY DISEASE | 3 | 31 | $8,928 | $288 | premium | 3.3% | (561) 323-6555 |
| 72 | EAST TENNESSEE CARDIOVASCULAR SURGERY GROUP PC | KNOXVILLE | TN | PHYSICIAN ASSISTANT | 20 | 31 | $11,935 | $385 | premium | 6.3% | (865) 632-5900 |
| 73 | CHRISTUS TRINITY CLINIC | TYLER | LA | NURSE PRACTITIONER | 1495 | 31 | $15,500 | $500 | premium | 16.8% | (903) 606-5560 |
| 74 | UT METHODIST PHYSICIANS LLC | MEMPHIS | TN | NURSE PRACTITIONER | 125 | 31 | $17,380 | $561 | premium | 6.3% | — |
| 75 | RENAISSANCE CARDIOLOGY GROUP | EDINBURG | TX | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 30 | 30 | $31,650 | $1,055 | premium | 3.3% | (956) 362-8740 |
| 76 | NCHMD INC | NAPLES | FL | NEUROLOGY | 515 | 30 | $17,910 | $597 | premium | 3.2% | (239) 436-5100 |
| 77 | TEMECULA VALLEY HOSPITALIST MEDICAL GROUP INC | TEMECULA | CA | INTERNAL MEDICINE | 28 | 30 | $19,500 | $650 | premium | 1.9% | (951) 331-2200 |
| 78 | CLEVELAND CLINIC | CLEVELAND | OH | PHYSICIAN ASSISTANT | 6828 | 30 | $32,250 | $1,075 | premium | 7.8% | — |
| 79 | UNIVERSITY OF UTAH ADULT SERVICES | SALT LAKE CITY | WA | PHYSICIAN ASSISTANT | 1783 | 30 | $21,230 | $708 | premium | 47.6% | (801) 581-2121 |
| 80 | SSM MEDICAL GROUP INC | SAINT LOUIS | MO | NURSE PRACTITIONER | 547 | 29 | $22,649 | $781 | premium | 29.9% | (314) 645-6450 |
| 81 | SUTTER BAY MEDICAL FOUNDATION | PALO ALTO | CA | INTERNAL MEDICINE | 3716 | 29 | $38,116 | $1,314 | premium | 1.9% | (415) 600-1020 |
| 82 | UNIVERSITY OF ALABAMA HEALTH SERVICES FOUNDATION, PC | BIRMINGHAM | AL | NURSE PRACTITIONER | 2788 | 29 | $38,338 | $1,322 | premium | 12.7% | (205) 934-3460 |
| 83 | LEXINGTON HEALTH INC | WEST COLUMBIA | SC | NURSE PRACTITIONER | 909 | 28 | $21,056 | $752 | premium | 28.9% | (803) 744-4900 |
| 84 | BAPTIST MD ANDERSON CANCER PHYSICIANS INC | JACKSONVILLE | FL | PHYSICIAN ASSISTANT | 118 | 27 | $10,906 | $404 | premium | 2.9% | (904) 202-7300 |
| 85 | HENDERSON PULMONARY AND SLEEP MEDICINE, PLLC | HENDERSON | NC | CRITICAL CARE (INTENSIVISTS) | 2 | 27 | $18,762 | $695 | premium | 21.3% | (252) 430-7110 |
| 86 | LONG ISLAND THORACIC SURGERY P.C. | LYNBROOK | NY | GENERAL SURGERY | 2 | 26 | $14,577 | $561 | premium | 4.5% | (516) 255-5013 |
| 87 | MEMORIAL HEALTH PARTNERS FOUNDATION, INC | CHATTANOOGA | TN | NURSE PRACTITIONER | 459 | 26 | $18,720 | $720 | premium | 5.3% | (423) 495-2620 |
| 88 | PULMONARY MEDICINE ASSOCIATES MEDICAL GROUP INC. | ROSEVILLE | CA | CRITICAL CARE (INTENSIVISTS) | 91 | 26 | $11,544 | $444 | premium | 1.7% | (916) 679-3590 |
| 89 | COMMUNITY MEDICAL ASSOCIATES INC | LOUISVILLE | KY | NURSE PRACTITIONER | 1377 | 25 | $10,750 | $430 | premium | 12.1% | (502) 937-2209 |
| 90 | UNIVERSITY SURGEONS OF ORANGE A MEDICAL GROUP | ORANGE | CA | GENERAL SURGERY | 120 | 25 | $14,550 | $582 | premium | 1.6% | (714) 634-5549 |
| 91 | EXCELCARE MEDICAL ASSOCIATES PA | TEANECK | NJ | NURSE PRACTITIONER | 199 | 25 | $16,450 | $658 | premium | 7.4% | (201) 836-7970 |
| 92 | MASSACHUSETTS GENERAL PHYSICIANS ORGANIZATION INC | BOSTON | MA | DIAGNOSTIC RADIOLOGY | 3532 | 25 | $17,100 | $684 | premium | 6.5% | (617) 724-0287 |
| 93 | VASCULAR AND CARDIOTHORACIC ASSOCIATES OF MARYLAND PA | WESTMINSTER | MD | THORACIC SURGERY | 2 | 25 | $13,860 | $554 | premium | 43.1% | (410) 840-8203 |
| 94 | UNIVERSITY MEDICAL SERVICE ASSOCIATION INC | TAMPA | FL | NURSE PRACTITIONER | 814 | 24 | $18,072 | $753 | premium | 2.6% | — |
| 95 | BUTLER AND BURNS EAR NOSE AND THROAT ASSOCIATES | AUSTIN | TX | OTOLARYNGOLOGY | 43 | 22 | $8,646 | $393 | premium | 2.4% | (512) 454-0392 |
| 96 | WHITE PLAINS PHYSICIAN SERVICES PC | WHITE PLAINS | NY | PHYSICIAN ASSISTANT | 383 | 22 | $11,669 | $530 | premium | 3.8% | (914) 681-0600 |
| 97 | HH HEART CENTER, LLC | HUNTSVILLE | AL | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 90 | 22 | $10,670 | $485 | premium | 9.6% | (256) 265-2372 |
| 98 | KINGS PHYSICIAN SERVICES PC | BROOKLYN | NY | PHYSICIAN ASSISTANT | 664 | 22 | $13,200 | $600 | premium | 3.8% | — |
| 99 | BILLINGS CLINIC | BILLINGS | WI | PHYSICIAN ASSISTANT | 811 | 21 | $5,417 | $258 | premium | 37.5% | (406) 657-4000 |
| 100 | SOUND PHYSICIANS INTENSIVISTS OF SOUTH CAROLINA LLC | AIKEN | SC | INTERNAL MEDICINE | 9 | 21 | $19,593 | $933 | premium | 21.6% | (803) 641-5000 |
Showing the top 100 of 176 groups — the full ranking is part of the market analytics platform — built, not launched yet. Notify me at launch →
*Share of the state's disclosed Medicare-FFS services for the primary code, counted once per clinician. "St" is the state the volume was billed from: a group appears in each state where its clinicians bill Medicare, with that state's volume and share ("City" is the group's registered location). Group figures sum clinicians affiliated with exactly one group; clinicians in several groups are listed in each group's drill-down but not volume-attributed to any single group, so shares reflect attributable volume. See Methods.
Comparing against an all-payer estimate?
These are exact counts from Medicare fee-for-service claims — roughly a third to half of most procedure markets, depending on payer mix. Modeled all-payer databases project the remainder statistically; we publish the audited floor and label it as such. Same market, different denominator. How the numbers reconcile →