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Physical and Occupational Therapy services are performed in several different places of service but the coding is the same as codes are chosen by time and modifiers are used to identify the type of treatment and could also report the providers involved in the treatment. Different insurance carriers use several methods of calculating the time as most codes are reported based on 15-minute increments. Therapists and/or assistants perform the services and in 2022 the rules on how to report services in these circumstances have changed. Services performed by assistants must be recognized for proper reimbursement. These guidelines were created by Medicare and implemented by several insurance carriers other than Medicare. Patients can also have coverage limits on therapy so tracking of visits is critical for the therapy practice. Documentation of these services can be complex as the types of services performed, the provider of the service and the time spent on each modality has to be recorded as well as the plan of care designed by the therapist during the first visit which includes an evaluation of the patient and what is needed to treat the patient.