90480 — Admn sarscov2 vacc 1 dose
487,901 observed fee-for-service (50%) · ~484,468 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; 3 states without payer-mix data excluded. 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 | 90480 svcs | Submitted charges | Avg charge | Medicare $ locked column | Share* | Phone |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | SUTTER BAY MEDICAL FOUNDATION | PALO ALTO | CA | INTERNAL MEDICINE | 3716 | 18,007 | $1,185,208 | $66 | premium | 2.3% | (415) 600-1020 |
| 2 | ALLINA HEALTH SYSTEM | MINNEAPOLIS | MN | PHYSICIAN ASSISTANT | 3855 | 7,109 | $179,868 | $25 | premium | 4.1% | (612) 863-4000 |
| 3 | REGENTS OF THE UNIVERSITY OF CALIFORNIA | SACRAMENTO | CA | FAMILY PRACTICE | 561 | 6,512 | $983,356 | $151 | premium | 0.8% | (916) 734-7777 |
| 4 | ADVOCATE HEALTH AND HOSPITALS CORPORATION | BUFFALO GROVE | IL | NURSE PRACTITIONER | 3045 | 6,247 | $527,865 | $84 | premium | 2.0% | (847) 459-1160 |
| 5 | ATRIUS HEALTH INC | BOSTON | MA | NURSE PRACTITIONER | 1196 | 6,158 | $431,060 | $70 | premium | 1.8% | (617) 421-1000 |
| 6 | MAYO CLINIC | ROCHESTER | MN | NURSE PRACTITIONER | 4896 | 5,321 | $303,117 | $57 | premium | 3.0% | (507) 284-2511 |
| 7 | WELLSPAN MEDICAL GROUP | YORK | PA | PHYSICIAN ASSISTANT | 2312 | 5,229 | $350,657 | $67 | premium | 1.4% | — |
| 8 | LEHIGH VALLEY PHYSICIAN GROUP | ALLENTOWN | PA | PHYSICIAN ASSISTANT | 2389 | 5,200 | $416,026 | $80 | premium | 1.4% | — |
| 9 | UNIVERSITY HEALTHCARE ALLIANCE | PLEASANTON | CA | INTERNAL MEDICINE | 332 | 4,601 | $809,776 | $176 | premium | 0.6% | (925) 462-7060 |
| 10 | UNIVERSITY OF WISCONSIN MEDICAL FOUNDATION INC | MADISON | WI | PHYSICIAN ASSISTANT | 2523 | 4,596 | $253,550 | $55 | premium | 2.4% | (608) 287-2050 |
| 11 | IHC HEALTH SERVICES INC | MURRAY | UT | PHYSICIAN ASSISTANT | 3944 | 4,581 | $251,982 | $55 | premium | 8.9% | (801) 261-8346 |
| 12 | PERMANENTE MEDICAL GROUP INC | SANTA CLARA | CA | INTERNAL MEDICINE | 10890 | 4,470 | $375,480 | $84 | premium | 0.6% | (408) 851-1000 |
| 13 | IOWA PHYSICIANS CLINIC MEDICAL FOUNDATION | BETTENDORF | IA | NURSE PRACTITIONER | 1202 | 4,114 | $264,159 | $64 | premium | 2.6% | — |
| 14 | DEAN HEALTH SYSTEMS INC | MADISON | WI | PHYSICIAN ASSISTANT | 1200 | 3,995 | $359,067 | $90 | premium | 2.1% | (608) 260-2900 |
| 15 | PARK NICOLLET CLINIC | ST LOUIS PARK | MN | PHYSICIAN ASSISTANT | 1754 | 3,961 | $178,890 | $45 | premium | 2.3% | (952) 993-3123 |
| 16 | CIMPAR SC | OAK PARK | IL | NURSE PRACTITIONER | 38 | 3,854 | $192,700 | $50 | premium | 1.2% | (708) 486-2700 |
| 17 | GROUP HEALTH PLAN INC | SAINT PAUL | MN | PHYSICIAN ASSISTANT | 1627 | 3,833 | $172,450 | $45 | premium | 2.2% | (651) 221-3456 |
| 18 | COMMUNITY MEDICAL ASSOCIATES INC | LOUISVILLE | KY | NURSE PRACTITIONER | 1377 | 3,796 | $324,165 | $85 | premium | 4.6% | (502) 937-2209 |
| 19 | POUDRE VALLEY MEDICAL GROUP LLC | COLORADO SPRINGS | CO | PHYSICIAN ASSISTANT | 2390 | 3,790 | $363,996 | $96 | premium | 1.3% | — |
| 20 | THE REGENTS OF THE UNIVERSITY OF CALIFORNIA | LOS ANGELES | CA | INTERNAL MEDICINE | 1424 | 3,778 | $800,958 | $212 | premium | 0.5% | (310) 825-7922 |
| 21 | MCFARLAND CLINIC PC | AMES | IA | PHYSICIAN ASSISTANT | 352 | 3,736 | $182,958 | $49 | premium | 2.4% | (515) 239-4400 |
| 22 | AURORA MEDICAL GROUP, INC. | MILWAUKEE | WI | DIAGNOSTIC RADIOLOGY | 3696 | 3,735 | $336,150 | $90 | premium | 1.9% | (414) 421-8400 |
| 23 | NORTH SHORE WOUND CENTER, LTD | SKOKIE | IL | FAMILY PRACTICE | 2 | 3,689 | $221,340 | $60 | premium | 1.2% | (224) 534-7167 |
| 24 | JOHN MUIR PHYSICIAN NETWORK | WALNUT CREEK | CA | FAMILY PRACTICE | 489 | 3,609 | $451,125 | $125 | premium | 0.5% | (925) 296-9720 |
| 25 | SUTTER VALLEY MEDICAL FOUNDATION | SACRAMENTO | CA | DIAGNOSTIC RADIOLOGY | 2420 | 3,320 | $215,800 | $65 | premium | 0.4% | (916) 681-8852 |
| 26 | MAYO CLINIC JACKSONVILLE | JACKSONVILLE | FL | NURSE PRACTITIONER | 1587 | 3,040 | $264,480 | $87 | premium | 0.6% | (904) 953-2000 |
| 27 | SCRIPPS HEALTH | LA JOLLA | CA | PHYSICIAN ASSISTANT | 1431 | 2,971 | $356,520 | $120 | premium | 0.4% | (858) 455-9100 |
| 28 | FAIRVIEW CLINICS | EAGAN | MN | FAMILY PRACTICE | 816 | 2,796 | $275,750 | $99 | premium | 1.6% | (651) 406-8860 |
| 29 | RIVERSIDE PHYSICIAN SERVICES INC | NEWPORT NEWS | VA | PHYSICIAN ASSISTANT | 793 | 2,779 | $272,787 | $98 | premium | 1.0% | — |
| 30 | PRIVIA MEDICAL GROUP, LLC | ARLINGTON | VA | NURSE PRACTITIONER | 1477 | 2,737 | $296,489 | $108 | premium | 1.0% | — |
| 31 | WEILL MEDICAL COLLEGE OF CORNELL | NEW YORK | NY | INTERNAL MEDICINE | 2053 | 2,736 | $238,370 | $87 | premium | 0.6% | (212) 746-5454 |
| 32 | COMMUNITY PHYSICIANS OF INDIANA INC | INDIANAPOLIS | IN | PHYSICIAN ASSISTANT | 1594 | 2,615 | $156,620 | $60 | premium | 1.6% | — |
| 33 | THE LITTLE CLINIC OF OHIO LLC | CINCINNATI | OH | NURSE PRACTITIONER | 229 | 2,601 | $104,040 | $40 | premium | 1.0% | (513) 488-8077 |
| 34 | MINUTECLINIC DIAGNOSTIC OF MASSACHUSETTS, LLC | DANVERS | MA | NURSE PRACTITIONER | 103 | 2,594 | $140,412 | $54 | premium | 0.7% | (866) 389-2727 |
| 35 | AUSTIN REGIONAL CLINIC PA | AUSTIN | TX | FAMILY PRACTICE | 389 | 2,538 | $200,216 | $79 | premium | 0.7% | (512) 346-6611 |
| 36 | MARYLAND PRIMARY CARE PHYSICIANS, LLC | ARNOLD | MD | NURSE PRACTITIONER | 100 | 2,489 | $188,594 | $76 | premium | 1.1% | (410) 757-7600 |
| 37 | MASS GENERAL BRIGHAM MEDICAL GROUP NORTHERN MASSACHUSETTS INC | SALEM | MA | NURSE PRACTITIONER | 803 | 2,444 | $461,222 | $189 | premium | 0.7% | (978) 741-4133 |
| 38 | SVMHS CLINICS | SALINAS | CA | PHYSICIAN ASSISTANT | 245 | 2,431 | $243,100 | $100 | premium | 0.3% | (831) 422-3636 |
| 39 | SUMMIT MEDICAL GROUP INC | EDGEWOOD | KY | NURSE PRACTITIONER | 806 | 2,314 | $208,260 | $90 | premium | 2.8% | (859) 578-5880 |
| 40 | NOVANT HEALTH MEDICAL GROUP COASTAL REGION LLC | WILMINGTON | NC | PHYSICIAN ASSISTANT | 560 | 2,304 | $149,760 | $65 | premium | 1.0% | (910) 662-6000 |
| 41 | CENTRAL OHIO PRIMARY CARE PHYSICIANS, INC. | COLUMBUS | OH | INTERNAL MEDICINE | 495 | 2,293 | $136,754 | $60 | premium | 0.9% | (614) 451-9612 |
| 42 | DIGNITY HEALTH MEDICAL FOUNDATION | FOLSOM | CA | DIAGNOSTIC RADIOLOGY | 1197 | 2,168 | $172,803 | $80 | premium | 0.3% | (916) 983-7476 |
| 43 | NORTHWESTERN MEDICAL FACULTY FOUNDATION | CHICAGO | IL | NURSE PRACTITIONER | 4339 | 2,087 | $183,350 | $88 | premium | 0.7% | — |
| 44 | JOHNS HOPKINS COMMUNITY PHYSICIANS, INC | BALTIMORE | MD | INTERNAL MEDICINE | 760 | 2,081 | $247,515 | $119 | premium | 0.9% | (410) 522-9800 |
| 45 | OPTUM MEDICAL CARE PC | MOUNT KISCO | NY | INTERNAL MEDICINE | 1040 | 2,056 | $116,172 | $57 | premium | 0.5% | (914) 241-1050 |
| 46 | SUMMIT MEDICAL GROUP, PLLC | KNOXVILLE | TN | FAMILY PRACTICE | 622 | 1,993 | $229,195 | $115 | premium | 1.6% | (865) 938-3627 |
| 47 | SOUTHERN CALIFORNIA PERMANENTE MEDICAL GROUP | LOS ANGELES | CA | INTERNAL MEDICINE | 11157 | 1,958 | $204,501 | $104 | premium | 0.2% | (800) 954-8000 |
| 48 | INTERMED PA | SOUTH PORTLAND | ME | NURSE PRACTITIONER | 181 | 1,957 | $186,492 | $95 | premium | 5.4% | (207) 874-1489 |
| 49 | CALVERT INTERNAL MEDICINE GROUP, PA | PRINCE FREDERICK | MD | NURSE PRACTITIONER | 39 | 1,935 | $116,100 | $60 | premium | 0.8% | (410) 535-2005 |
| 50 | LANCASTER GENERAL MEDICAL GROUP | LANCASTER | PA | PHYSICIAN ASSISTANT | 580 | 1,934 | $101,429 | $52 | premium | 0.5% | — |
| 51 | IHA HEALTH SERVICES CORPORATION | YPSILANTI | MI | PHYSICIAN ASSISTANT | 1144 | 1,906 | $127,688 | $67 | premium | 1.1% | — |
| 52 | ERICKSON HEALTH MEDICAL GROUP OF MARYLAND, PC | CATONSVILLE | MD | INTERNAL MEDICINE | 39 | 1,884 | $75,436 | $40 | premium | 0.8% | (410) 247-5602 |
| 53 | ERICKSON HEALTH MEDICAL GROUP OF VIRGINIA, PC | SPRINGFIELD | VA | INTERNAL MEDICINE | 22 | 1,837 | $73,480 | $40 | premium | 0.7% | (703) 923-4644 |
| 54 | BATON ROUGE CLINIC, A MEDICAL CORPORATION | BATON ROUGE | LA | INTERNAL MEDICINE | 289 | 1,800 | $117,000 | $65 | premium | 4.4% | (225) 246-9790 |
| 55 | CENTRACARE CLINIC | SAINT CLOUD | MN | PHYSICIAN ASSISTANT | 747 | 1,789 | $87,266 | $49 | premium | 1.0% | (320) 252-5131 |
| 56 | ERICKSON HEALTH MEDICAL GROUP OF NEW JERSEY PC | TINTON FALLS | NJ | INTERNAL MEDICINE | 18 | 1,780 | $71,335 | $40 | premium | 0.8% | (732) 643-2070 |
| 57 | AURORA ADVANCED HEALTHCARE, INC. | MILWAUKEE | WI | DIAGNOSTIC RADIOLOGY | 1093 | 1,712 | $154,080 | $90 | premium | 0.9% | (414) 352-3100 |
| 58 | ALLIANCE MEDICAL GROUP LLC | BOISE | ID | PHYSICIAN ASSISTANT | 128 | 1,711 | $75,752 | $44 | premium | 0.3% | (208) 809-2880 |
| 59 | MEDSTAR MEDICAL GROUP II LLC | WASHINGTON | MD | PHYSICIAN ASSISTANT | 3707 | 1,699 | $101,035 | $59 | premium | 0.7% | (202) 429-2401 |
| 60 | THE ASSOCIATION OF UNIVERSITY PHYSICIANS | SEATTLE | WA | PHYSICIAN ASSISTANT | 3612 | 1,661 | $209,830 | $126 | premium | 0.9% | (206) 364-0500 |
| 61 | FROEDTERT ANDTHE MEDICAL COLLEGE OF WISCONSIN COMMUNITY PHYSICIANS INC | GERMANTOWN | WI | NURSE PRACTITIONER | 1260 | 1,622 | $104,800 | $65 | premium | 0.8% | (262) 253-5060 |
| 62 | MAYO CLINIC ARIZONA | PHOENIX | AZ | PHYSICIAN ASSISTANT | 1635 | 1,570 | $95,378 | $61 | premium | 1.1% | (800) 603-0558 |
| 63 | HEALTHEAST MEDICAL RESEARCH INSTITUTE | SAINT PAUL | MN | PHYSICIAN ASSISTANT | 691 | 1,543 | $153,520 | $99 | premium | 0.9% | — |
| 64 | MAYO CLINIC HEALTH SYSTEM-NORTHWEST WISCONSIN REGION INC | EAU CLAIRE | WI | NURSE PRACTITIONER | 799 | 1,531 | $79,612 | $52 | premium | 0.8% | (715) 838-5222 |
| 65 | CLINICAL CARE ASSOCIATES OF THE UNIVERSITY OF PENNSYLVANIA HEALTH. | WEST CHESTER | PA | NURSE PRACTITIONER | 616 | 1,527 | $182,560 | $120 | premium | 0.4% | (610) 431-5000 |
| 66 | GROUP HEALTH COOPERATIVE OF SOUTH CENTRAL WISCONSIN | MADISON | WI | DIAGNOSTIC RADIOLOGY | 229 | 1,525 | $126,575 | $83 | premium | 0.8% | (608) 831-1766 |
| 67 | PROHEALTH PHYSICIANS PC | WALLINGFORD | CT | PHYSICIAN ASSISTANT | 215 | 1,519 | $73,220 | $48 | premium | 1.5% | (203) 265-9600 |
| 68 | ST LUKES PHYSICIAN GROUP INC | BETHLEHEM | PA | PHYSICIAN ASSISTANT | 2164 | 1,470 | $120,354 | $82 | premium | 0.4% | (484) 526-2400 |
| 69 | WARREN CLINIC INC | TULSA | OK | NURSE PRACTITIONER | 772 | 1,457 | $116,560 | $80 | premium | 2.0% | (918) 502-4720 |
| 70 | REGENTS OF THE UNIVERSITY OF CALIFORNIA | SAN DIEGO | CA | DIAGNOSTIC RADIOLOGY | 2057 | 1,457 | $158,813 | $109 | premium | 0.2% | (800) 926-8273 |
| 71 | BEND MEMORIAL CLINIC PC | BEND | OR | PHYSICIAN ASSISTANT | 233 | 1,443 | $144,300 | $100 | premium | 1.7% | (541) 382-2811 |
| 72 | PRISMA HEALTH MEDICAL GROUP-MIDLANDS | COLUMBIA | SC | PHYSICIAN ASSISTANT | 1017 | 1,423 | $142,300 | $100 | premium | 1.0% | (803) 749-5101 |
| 73 | DUKE UNIVERSITY AFFILIATED PHYSICIANS, INC. | DURHAM | NC | PHYSICIAN ASSISTANT | 445 | 1,421 | $170,520 | $120 | premium | 0.6% | (919) 572-1868 |
| 74 | GENESIS HEALTH SYSTEM | DAVENPORT | IA | FAMILY PRACTICE | 217 | 1,396 | $64,216 | $46 | premium | 0.9% | (563) 421-6610 |
| 75 | BRIGHAM AND WOMENS PHYSICIANS ORGANIZATION INC | BOSTON | MA | PHYSICIAN ASSISTANT | 2942 | 1,389 | $262,491 | $189 | premium | 0.4% | (617) 732-5500 |
| 76 | LOS ANGELES COUNTY DEPARTMENT OF PUBLIC HEALTH | LOS ANGELES | CA | INTERNAL MEDICINE | 36 | 1,383 | $138,300 | $100 | premium | 0.2% | (213) 240-8220 |
| 77 | BEEBE PHYSICIAN NETWORK INC. | LEWES | DE | PHYSICIAN ASSISTANT | 295 | 1,371 | $114,896 | $84 | premium | 3.1% | (302) 645-3525 |
| 78 | RELIANT MEDICAL GROUP INC | WORCESTER | MA | NURSE PRACTITIONER | 634 | 1,369 | $75,295 | $55 | premium | 0.4% | (508) 363-5000 |
| 79 | PHYSICIANS CLINIC INC | OMAHA | NE | PHYSICIAN ASSISTANT | 561 | 1,354 | $118,582 | $88 | premium | 2.0% | (402) 354-8163 |
| 80 | MINUTECLINIC DIAGNOSTIC OF VIRGINIA LLC | LEESBURG | VA | NURSE PRACTITIONER | 138 | 1,327 | $75,116 | $57 | premium | 0.5% | (866) 389-2727 |
| 81 | ERICKSON HEALTH MEDICAL GROUP OF MASSACHUSETTS PC | PEABODY | MA | NURSE PRACTITIONER | 18 | 1,318 | $52,720 | $40 | premium | 0.4% | (978) 536-7850 |
| 82 | SHARP REES-STEALY MEDICAL GROUP INC | SAN DIEGO | CA | PHYSICIAN ASSISTANT | 872 | 1,283 | $177,095 | $138 | premium | 0.2% | (858) 499-2600 |
| 83 | THEDACARE, INCORPORATED | APPLETON | WI | PHYSICIAN ASSISTANT | 653 | 1,263 | $139,056 | $110 | premium | 0.7% | (920) 720-2300 |
| 84 | TMH PHYSICIAN ASSOCIATES PLLC | HOUSTON | TX | NURSE PRACTITIONER | 1930 | 1,261 | $100,880 | $80 | premium | 0.4% | (713) 266-9955 |
| 85 | VIRTUA MEDICAL GROUP, PA | VOORHEES | NJ | PHYSICIAN ASSISTANT | 1662 | 1,234 | $148,080 | $120 | premium | 0.5% | (856) 247-7260 |
| 86 | MINUTECLINIC LLC | ORLANDO | FL | NURSE PRACTITIONER | 555 | 1,220 | $65,572 | $54 | premium | 0.2% | (866) 389-2727 |
| 87 | NEW YORK UNIVERSITY | NEW YORK | NY | DIAGNOSTIC RADIOLOGY | 5704 | 1,207 | $311,690 | $258 | premium | 0.3% | (212) 263-9700 |
| 88 | CITY AND COUNTY OF SAN FRANCISCO | SAN FRANCISCO | CA | NURSE PRACTITIONER | 366 | 1,199 | $31,174 | $26 | premium | 0.2% | — |
| 89 | BAPTIST HEALTH MEDICAL GROUP INC | LOUISVILLE | KY | NURSE PRACTITIONER | 2448 | 1,189 | $98,826 | $83 | premium | 1.4% | (502) 928-1050 |
| 90 | ST CHARLES HEALTH SYSTEM INC | BEND | OR | PHYSICIAN ASSISTANT | 373 | 1,185 | $55,695 | $47 | premium | 1.4% | (541) 706-7715 |
| 91 | KAISER FOUNDATION HEALTH PLAN OF WASHINGTON | SEATTLE | WA | PHYSICIAN ASSISTANT | 1531 | 1,177 | $168,384 | $143 | premium | 0.6% | (206) 721-5600 |
| 92 | MINUTECLINIC DIAGNOSTIC OF PENNSYLVANIA LLC | BRYN MAWR | PA | NURSE PRACTITIONER | 79 | 1,144 | $66,676 | $58 | premium | 0.3% | (866) 398-2727 |
| 93 | MINUTECLINIC DIAGNOSTIC OF OHIO LLC | HILLIARD | OH | NURSE PRACTITIONER | 184 | 1,139 | $67,652 | $59 | premium | 0.4% | (866) 389-2727 |
| 94 | CHARLES RIVER MEDICAL ASSOCIATES, PC | FRAMINGHAM | MA | INTERNAL MEDICINE | 117 | 1,129 | $137,915 | $122 | premium | 0.3% | — |
| 95 | MINUTECLINIC LLC | ORLANDO | MD | NURSE PRACTITIONER | 555 | 1,088 | $62,644 | $58 | premium | 0.5% | (866) 389-2727 |
| 96 | NOVIR, LLC | CENTENNIAL | CO | INTERNAL MEDICINE | 2 | 1,080 | $86,321 | $80 | premium | 0.4% | (414) 269-9530 |
| 97 | DEACONESS CLINIC INC | EVANSVILLE | IN | NURSE PRACTITIONER | 403 | 1,061 | $51,989 | $49 | premium | 0.6% | (812) 450-6700 |
| 98 | PROHEALTH MEDICAL GROUP INC | WAUKESHA | WI | PHYSICIAN ASSISTANT | 465 | 1,036 | $83,184 | $80 | premium | 0.5% | (262) 696-0808 |
| 99 | STONECREEK FAMILY PHYSICIANS, LLP | MANHATTAN | KS | FAMILY PRACTICE | 17 | 1,019 | $40,800 | $40 | premium | 0.9% | (785) 587-4101 |
| 100 | ROPER SAINT FRANCIS PHYSICIANS NETWORK | CHARLESTON | SC | PHYSICIAN ASSISTANT | 539 | 1,010 | $126,250 | $125 | premium | 0.7% | (843) 720-8448 |
Showing the top 100 of 1,675 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 →