| http://www.w3.org/ns/prov#value | - CMS???s 2010 estimate differs from GAO???s in that CMS???s methodology did not include more current data, did not incorporate the trend of the impact of coding differences over time, and did not account for beneficiary characteristics other than age and mortality, such as sex, health status, Medicaid enrollment status, beneficiary residential location, and whether the original reason for Medicare
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