20,337 observed fee-for-service (50%) · ~20,152 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 payer split, and this market total scaled to all of Medicare, labeled as an estimate.
Or just look at it: nuclear heart imaging (78452) in Arizona is open as a live example — the full paid view, real data.
View the live example →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 activate to sort | City activate to sort | St activate to sort | Specialty activate to sort | Providers activate to sort | 93289 svcs sorted descending — activate to reverse | Submitted charges activate to sort | Avg charge activate to sort | Medicare $ locked column | Share* activate to sort | Phone |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | DIGNITY HEALTH MEDICAL FOUNDATION | FOLSOM | CA | DIAGNOSTIC RADIOLOGY | 1197 | 537 | $152,080 | $283 | premium | 16.4% | (916) 983-7476 |
| 2 | REID PHYSICIAN ASSOCIATES INC | RICHMOND | IN | NURSE PRACTITIONER | 392 | 523 | $78,020 | $149 | premium | 54.8% | (765) 962-8551 |
| 3 | UT PHYSICIANS | HOUSTON | TX | NURSE PRACTITIONER | 1758 | 383 | $77,366 | $202 | premium | 13.0% | (713) 566-5000 |
| 4 | UPPER CHESAPEAKE CARDIOLOGY, LLC | BEL AIR | MD | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 12 | 374 | $46,450 | $124 | premium | 18.2% | (443) 643-3800 |
| 5 | RAMIN ASHTIANI, MD A PROFESSIONAL CORPORATION | VICTORVILLE | CA | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 5 | 291 | $40,740 | $140 | premium | 8.9% | (760) 241-3547 |
| 6 | CHARLESTON AREA MEDICAL CENTER INC | CHARLESTON | WV | NURSE PRACTITIONER | 970 | 282 | $38,916 | $138 | premium | 37.0% | (304) 388-5432 |
| 7 | HOUSTON COUNTY HEALTHCARE AUTHORITY | DOTHAN | AL | INTERNAL MEDICINE | 258 | 279 | $50,220 | $180 | premium | 55.2% | (334) 793-8087 |
| 8 | HOLY CROSS HOSPITAL INC | FT LAUDERDALE | FL | PHYSICIAN ASSISTANT | 303 | 260 | $44,243 | $170 | premium | 10.4% | (954) 772-2136 |
| 9 | LAHEY CLINIC INC | BURLINGTON | MA | NURSE PRACTITIONER | 1400 | 244 | $39,674 | $163 | premium | 26.1% | — |
| 10 | JOHN MUIR PHYSICIAN NETWORK | WALNUT CREEK | CA | FAMILY PRACTICE | 489 | 236 | $61,860 | $262 | premium | 7.2% | (925) 296-9720 |
| 11 | ST. JOHN PHYSICIANS, INC. | TULSA | OK | NURSE PRACTITIONER | 263 | 233 | $24,747 | $106 | premium | 30.9% | — |
| 12 | ALEXIAN BROTHERS SPECIALTY GROUP | ELK GROVE VILLAGE | IL | NURSE PRACTITIONER | 44 | 233 | $44,736 | $192 | premium | 16.6% | (847) 437-5500 |
| 13 | ADVENTIST HEALTH PARTNERS INC | HINSDALE | IL | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 46 | 227 | $49,032 | $216 | premium | 16.2% | (630) 789-3422 |
| 14 | HEALTHTEXAS PROVIDER NETWORK | DALLAS | TX | PHYSICIAN ASSISTANT | 2482 | 211 | $57,074 | $270 | premium | 7.2% | — |
| 15 | NEW YORK UNIVERSITY | NEW YORK | NY | DIAGNOSTIC RADIOLOGY | 5704 | 208 | $179,920 | $865 | premium | 18.4% | (212) 263-9700 |
| 16 | BANNER-UNIVERSITY MEDICAL GROUP | TUCSON | AZ | INTERNAL MEDICINE | 1068 | 194 | $19,538 | $101 | premium | 24.2% | (520) 694-0111 |
| 17 | ST FRANCIS MEDICAL GROUP LLC | MONROE | LA | NURSE PRACTITIONER | 165 | 190 | $15,486 | $82 | premium | 31.8% | (318) 966-6500 |
| 18 | SAINT ALPHONSUS REGIONAL MEDICAL CENTER INC | BOISE | ID | PHYSICIAN ASSISTANT | 647 | 182 | $14,023 | $77 | premium | 77.8% | — |
| 19 | ADVENTIST HEALTH SYSTEM GEORGIA INC | CALHOUN | GA | NURSE PRACTITIONER | 229 | 172 | $23,584 | $137 | premium | 28.1% | — |
| 20 | MOWERY CLINIC LLC | SALINA | KS | OBSTETRICS/GYNECOLOGY | 22 | 169 | $25,300 | $150 | premium | 30.1% | — |
| 21 | CONSOLIDATED MEDICAL PRACTICES OF MEMPHIS,PLLC | MEMPHIS | TN | NURSE PRACTITIONER | 114 | 169 | $22,877 | $135 | premium | 11.8% | (901) 261-0700 |
| 22 | MEMORIAL HEALTH CARE SYSTEM INC. | CHATTANOOGA | TN | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 56 | 168 | $32,976 | $196 | premium | 11.7% | (423) 697-2000 |
| 23 | IHC HEALTH SERVICES INC | MURRAY | UT | PHYSICIAN ASSISTANT | 3944 | 167 | $29,112 | $174 | premium | 35.9% | (801) 261-8346 |
| 24 | ATLANTICARE PHYSICIAN GROUP PA | EGG HARBOR TOWNSHIP | NJ | NURSE PRACTITIONER | 507 | 164 | $26,404 | $161 | premium | 22.7% | — |
| 25 | UNIVERSITY OF TEXAS SOUTHWESTERN MEDICAL CENTER AT DALLAS | DALLAS | TX | PHYSICIAN ASSISTANT | 3200 | 161 | $34,293 | $213 | premium | 5.5% | (214) 633-5555 |
| 26 | JACKSON CLINIC PA | JACKSON | TN | NURSE PRACTITIONER | 183 | 160 | $23,040 | $144 | premium | 11.2% | (731) 422-0213 |
| 27 | PIH HEALTH PHYSICIANS | WHITTIER | CA | INTERNAL MEDICINE | 606 | 153 | $19,737 | $129 | premium | 4.7% | (562) 698-0811 |
| 28 | CENTER FOR ADVANCED CARDIAC AND VASCULAR INTERVENTIONS | TARZANA | CA | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 11 | 146 | $29,200 | $200 | premium | 4.5% | (818) 905-5904 |
| 29 | NORTHWEST PHYSICIANS LLC | SPRINGDALE | AR | OBSTETRICS/GYNECOLOGY | 34 | 145 | $25,361 | $175 | premium | 14.7% | (479) 757-1730 |
| 30 | KINGS DAUGHTERS MEDICAL SPECIALTIES INC | ASHLAND | KY | NURSE PRACTITIONER | 392 | 142 | $16,021 | $113 | premium | 28.4% | (606) 325-6888 |
| 31 | WASHINGTON REGIONAL MEDICAL SYSTEM | FAYETTEVILLE | AR | NURSE PRACTITIONER | 241 | 141 | $23,265 | $165 | premium | 14.3% | (479) 571-4338 |
| 32 | VICKSBURG CLINIC LLC | VICKSBURG | MS | NURSE PRACTITIONER | 26 | 141 | $17,202 | $122 | premium | 30.6% | (601) 636-1173 |
| 33 | APEX CARDIOLOGY CONSULTANTS | INGLEWOOD | CA | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 8 | 138 | $42,493 | $308 | premium | 4.2% | (310) 672-3900 |
| 34 | BHS PHYSICIANS NETWORK, INC | SAN ANTONIO | TX | PHYSICIAN ASSISTANT | 696 | 137 | $18,101 | $132 | premium | 4.7% | (210) 614-7414 |
| 35 | OHH PHYSICIANS LLC | OKLAHOMA CITY | OK | INTERVENTIONAL CARDIOLOGY | 134 | 137 | $16,303 | $119 | premium | 18.1% | (405) 608-3800 |
| 36 | DRS BAKER AND GILMOUR MD PA | JACKSONVILLE | FL | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 5 | 136 | $13,427 | $99 | premium | 5.4% | (904) 733-4444 |
| 37 | HEALTHTEXAS PROVIDER NETWORK | DALLAS | MD | PHYSICIAN ASSISTANT | 2482 | 135 | $36,389 | $270 | premium | 6.6% | — |
| 38 | NORTHEASTERN PENNSYLVANIA CARDIOLOGY ASSOCIATES LLP | PLAINS | PA | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 6 | 135 | $16,875 | $125 | premium | 23.4% | (570) 823-1111 |
| 39 | UNIVERSITY PHYSICIANS INCORPORATED | AURORA | CO | PHYSICIAN ASSISTANT | 3122 | 132 | $30,096 | $228 | premium | 45.8% | (720) 777-1234 |
| 40 | ICAHN SCHOOL OF MEDICINE AT MOUNT SINAI | NEW YORK | NY | PHYSICIAN ASSISTANT | 2818 | 131 | $23,580 | $180 | premium | 11.6% | (212) 241-4812 |
| 41 | SPECIALTY PHYSICIAN GROUP LLC | GERMANTOWN | TN | NURSE PRACTITIONER | 100 | 125 | $16,537 | $132 | premium | 8.7% | (901) 763-0200 |
| 42 | JEFFERSON HOSPITAL ASSOCIATION INC | PINE BLUFF | AR | FAMILY PRACTICE | 77 | 122 | $11,956 | $98 | premium | 12.3% | (870) 541-8701 |
| 43 | TOLEDO CARDIOLOGY CONSULTANTS INC | TOLEDO | OH | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 17 | 119 | $16,857 | $142 | premium | 12.0% | (419) 251-3700 |
| 44 | PUBLIC HOSPITAL DIST NO 1 SKAGIT | MOUNT VERNON | WA | PHYSICIAN ASSISTANT | 314 | 112 | $9,520 | $85 | premium | 20.9% | (360) 428-2500 |
| 45 | BON SECOURS MEDICAL GROUP HAMPTON ROADS SPECIALTY CARE LLC | PORTSMOUTH | VA | NURSE PRACTITIONER | 200 | 112 | $23,330 | $208 | premium | 15.8% | (757) 215-3565 |
| 46 | COMMUNITY CARE SERVICES LLC | RENO | NV | NURSE PRACTITIONER | 601 | 112 | $16,990 | $152 | premium | 41.8% | — |
| 47 | MARTHA'S VINEYARD HOSPITAL INC | OAK BLUFFS | MA | NURSE PRACTITIONER | 139 | 110 | $12,750 | $116 | premium | 11.8% | 508693041079525 |
| 48 | SARAH BUSH LINCOLN HEALTH CENTER | MATTOON | IL | NURSE PRACTITIONER | 405 | 109 | $21,437 | $197 | premium | 7.8% | — |
| 49 | BIG BEND MEDICAL GROUP | BIG SPRING | TX | NURSE PRACTITIONER | 47 | 108 | $13,992 | $130 | premium | 3.7% | — |
| 50 | ECONFINA CARDIOLOGY GROUP PA | PANAMA CITY | FL | NURSE PRACTITIONER | 17 | 103 | $15,450 | $150 | premium | 4.1% | (850) 769-0329 |
| 51 | REGIONAL EMPLOYEE ASSISTANCE PROGRAM INC | VICTORIA | TX | NURSE PRACTITIONER | 109 | 102 | $17,376 | $170 | premium | 3.5% | (361) 575-7441 |
| 52 | JOHN FITZGIBBON MEMORIAL HOSPITAL INC | MARSHALL | MO | NURSE PRACTITIONER | 46 | 100 | $16,732 | $167 | premium | 22.4% | — |
| 53 | PUBLIC HEALTH TRUST OF MIAMI DADE COUNTY FLORIDA | MIAMI | FL | NURSE PRACTITIONER | 450 | 100 | $9,742 | $97 | premium | 4.0% | (305) 585-1111 |
| 54 | RIVERSIDE HEALTH SYSTEM | KANKAKEE | IL | NURSE PRACTITIONER | 211 | 98 | $16,724 | $171 | premium | 7.0% | (815) 936-3240 |
| 55 | MONONGALIA COUNTY GENERAL HOSPITAL COMPANY | MORGANTOWN | WV | PHYSICIAN ASSISTANT | 254 | 97 | $12,736 | $131 | premium | 12.7% | (304) 598-1200 |
| 56 | BAY AREA CARDIOLOGY ASSOC. PA | BRANDON | FL | INTERVENTIONAL CARDIOLOGY | 19 | 97 | $19,400 | $200 | premium | 3.9% | 8136846000228 |
| 57 | DANVILLE PHYSICIAN PRACTICES LLC | DANVILLE | VA | DIAGNOSTIC RADIOLOGY | 174 | 97 | $15,520 | $160 | premium | 13.6% | (434) 799-3866 |
| 58 | HENDRICK PROVIDER NETWORK | ABILENE | TX | PHYSICIAN ASSISTANT | 249 | 94 | $9,870 | $105 | premium | 3.2% | (325) 672-4372 |
| 59 | LICKING MEMORIAL HEALTH PROFESSIONALS | NEWARK | OH | FAMILY PRACTICE | 233 | 94 | $8,626 | $92 | premium | 9.5% | (220) 564-4270 |
| 60 | THE GREENVILLE CLINIC | GREENVILLE | MS | NURSE PRACTITIONER | 8 | 94 | $20,326 | $216 | premium | 20.4% | (662) 332-9872 |
| 61 | CARDIOVASCULAR ASSOCIATES OF MARYLAND LLC | BEL AIR | MD | PHYSICIAN ASSISTANT | 4 | 93 | $16,740 | $180 | premium | 4.5% | (410) 638-9950 |
| 62 | TMH PHYSICIAN ASSOCIATES PLLC | HOUSTON | TX | NURSE PRACTITIONER | 1930 | 93 | $24,924 | $268 | premium | 3.2% | (713) 266-9955 |
| 63 | CARDIOVASCULAR SPECIALISTS OF FREDERICK, LLC | FREDERICK | MD | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 12 | 93 | $7,440 | $80 | premium | 4.5% | (301) 631-6877 |
| 64 | LEXINGTON HEART SPECIALISTS PSC | LEXINGTON | KY | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 2 | 91 | $11,011 | $121 | premium | 18.2% | (859) 278-0383 |
| 65 | INTEGRATIVE CARDIOVASCULAR CENTER OF LA JOLLA | LA JOLLA | CA | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 2 | 89 | $17,800 | $200 | premium | 2.7% | (858) 430-8455 |
| 66 | CARROLL HEALTH GROUP LLC | WESTMINSTER | MD | PHYSICIAN ASSISTANT | 70 | 89 | $11,125 | $125 | premium | 4.3% | (410) 876-3380 |
| 67 | CALVERT INTERNAL MEDICINE GROUP, PA | PRINCE FREDERICK | MD | NURSE PRACTITIONER | 39 | 86 | $8,428 | $98 | premium | 4.2% | (410) 535-2005 |
| 68 | ARIA HEALTH PHYSICIAN SERVICES | PHILADELPHIA | PA | PHYSICIAN ASSISTANT | 489 | 84 | $14,700 | $175 | premium | 14.6% | (215) 890-3030 |
| 69 | COUNTY OF SANTA CLARA | SAN JOSE | CA | INTERNAL MEDICINE | 1001 | 84 | $29,844 | $355 | premium | 2.6% | (408) 885-5000 |
| 70 | MASS GENERAL BRIGHAM COMMUNITY PHYSICIANS INC | MEDFORD | MA | DIAGNOSTIC RADIOLOGY | 424 | 81 | $28,320 | $350 | premium | 8.7% | (781) 395-4909 |
| 71 | KENTUCKYONE HEALTH MEDICAL GROUP INC | LEXINGTON | KY | PHYSICIAN ASSISTANT | 245 | 80 | $5,896 | $74 | premium | 16.0% | (859) 276-4429 |
| 72 | MAIMONIDES FACULTY PRACTICE PLAN | BROOKLYN | NY | PHYSICIAN ASSISTANT | 243 | 80 | $16,800 | $210 | premium | 7.1% | (718) 283-6000 |
| 73 | CMC DEPARTMENT OF MEDICINE GROUP PA | CAMDEN | NJ | NURSE PRACTITIONER | 474 | 79 | $12,820 | $162 | premium | 10.9% | — |
| 74 | PIEDMONT CARDIOLOGY OF ATLANTA, LLC | ATLANTA | GA | PHYSICIAN ASSISTANT | 477 | 78 | $15,954 | $205 | premium | 12.7% | (404) 605-5000 |
| 75 | MERCY CLINIC FORT SMITH COMMUNITIES | FORT SMITH | AR | NURSE PRACTITIONER | 349 | 77 | $13,398 | $174 | premium | 7.8% | (479) 314-5175 |
| 76 | ERLANGER HEALTH | CHATTANOOGA | LA | NURSE PRACTITIONER | 487 | 77 | $10,780 | $140 | premium | 12.9% | — |
| 77 | OCALA HEART CLINIC II LLC | OCALA | FL | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 5 | 75 | $6,450 | $86 | premium | 3.0% | (352) 873-0707 |
| 78 | LAKE CHARLES MEMORIAL HEART AND VASCULAR CENTER | LAKE CHARLES | LA | NURSE PRACTITIONER | 15 | 75 | $9,895 | $132 | premium | 12.5% | (337) 494-3278 |
| 79 | SOUTH HEART CLINIC, PLLC | HARLINGEN | TX | CARDIOVASCULAR DISEASE (CARDIOLOGY) | 15 | 74 | $9,250 | $125 | premium | 2.5% | 9564285522125 |
| 80 | UNIVERSITY OF UTAH ADULT SERVICES | SALT LAKE CITY | UT | PHYSICIAN ASSISTANT | 1783 | 74 | $8,822 | $119 | premium | 15.9% | (801) 581-2121 |
| 81 | PREMIER HEALTH SPECIALISTS INC | DAYTON | OH | PHYSICIAN ASSISTANT | 574 | 73 | $10,950 | $150 | premium | 7.4% | — |
| 82 | ALAMEDA HEALTH SYSTEM | OAKLAND | CA | INTERNAL MEDICINE | 601 | 73 | $20,176 | $276 | premium | 2.2% | (510) 437-4800 |
| 83 | ENDEAVOR HEALTH MEDICAL GROUP | EVANSTON | IL | NURSE PRACTITIONER | 3380 | 73 | $12,629 | $173 | premium | 5.2% | — |
| 84 | REID PHYSICIAN ASSOCIATES INC | RICHMOND | OH | NURSE PRACTITIONER | 392 | 71 | $7,595 | $107 | premium | 7.2% | (765) 962-8551 |
| 85 | LAKE REGIONAL HEALTH SYSTEM | OSAGE BEACH | MO | NURSE PRACTITIONER | 129 | 70 | $7,114 | $102 | premium | 15.7% | (573) 348-2225 |
| 86 | BRIGHAM AND WOMENS PHYSICIANS ORGANIZATION INC | BOSTON | MA | PHYSICIAN ASSISTANT | 2942 | 70 | $16,352 | $234 | premium | 7.5% | (617) 732-5500 |
| 87 | UNIVERSITY OF ALABAMA HEALTH SERVICES FOUNDATION, PC | BIRMINGHAM | AL | NURSE PRACTITIONER | 2788 | 70 | $19,320 | $276 | premium | 13.9% | (205) 934-3460 |
| 88 | FAIRFIELD HEALTHCARE PROFESSIONALS INC | LANCASTER | OH | NURSE PRACTITIONER | 152 | 68 | $4,620 | $68 | premium | 6.9% | — |
| 89 | VHS OUTPATIENT CLINICS INC | PHOENIX | AZ | PHYSICIAN ASSISTANT | 180 | 68 | $5,780 | $85 | premium | 8.5% | (602) 274-6506 |
| 90 | MAYO CLINIC ARIZONA | PHOENIX | AZ | PHYSICIAN ASSISTANT | 1635 | 67 | $18,043 | $269 | premium | 8.3% | (800) 603-0558 |
| 91 | HUTCHINSON CLINIC PA INC | HUTCHINSON | KS | PHYSICIAN ASSISTANT | 131 | 65 | $16,640 | $256 | premium | 11.6% | (620) 669-2500 |
| 92 | NORTHEAST ARKANSAS CLINIC CHARITABLE FOUNDATION, INC. | JONESBORO | AR | NURSE PRACTITIONER | 301 | 64 | $7,808 | $122 | premium | 6.5% | (870) 936-8000 |
| 93 | BAYLOR ST. LUKE'S MEDICAL GROUP | THE WOODLANDS | TX | PHYSICIAN ASSISTANT | 177 | 63 | $12,915 | $205 | premium | 2.1% | (281) 444-3278 |
| 94 | WELLSTAR MEDICAL GROUP LLC | MARIETTA | GA | NURSE PRACTITIONER | 3060 | 62 | $8,275 | $133 | premium | 10.1% | (770) 422-2004 |
| 95 | FRANCISCAN PHYSICIAN NETWORK | INDIANAPOLIS | IN | PHYSICIAN ASSISTANT | 1151 | 61 | $7,428 | $122 | premium | 6.4% | — |
| 96 | STRAUB CLINIC AND HOSPITAL | HONOLULU | HI | NURSE PRACTITIONER | 431 | 59 | $8,971 | $152 | premium | 26.2% | (808) 522-4000 |
| 97 | NORTH BROWARD HOSPITAL DISTRICT | FORT LAUDERDALE | FL | NURSE PRACTITIONER | 181 | 57 | $24,221 | $425 | premium | 2.3% | (954) 763-6655 |
| 98 | UMASS MEMORIAL MEDICAL GROUP INC | WORCESTER | MA | PHYSICIAN ASSISTANT | 2483 | 56 | $11,200 | $200 | premium | 6.0% | (508) 334-1000 |
| 99 | ST FRANCIS MEDICAL CENTER INC | MONROE | LA | NURSE PRACTITIONER | 9 | 55 | $9,350 | $170 | premium | 9.2% | (318) 966-4000 |
| 100 | CANTON-POTSDAM HOSPITAL | POTSDAM | NY | PHYSICIAN ASSISTANT | 234 | 55 | $4,098 | $75 | premium | 4.9% | (315) 274-9102 |
Showing the top 100 of 346 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 →