By Ken Congdon
After being delayed three times in the past five years, ICD-10 is finally upon us. The industry is no longer fixated on the ICD-10 deadline but instead is shifting its focus to the impact the transition will have on healthcare in the U.S. Many, particularly physicians practices and small hospitals, are bracing for the worst. The biggest fear is that an avalanche of claims denials in the wake of ICD-10 will cause substantial disruptions in cash flow and revenue for these providers.