5-A. Were the Intermediary's adjustments to the Provider's bed count as used for purposes of the indirect medical education
(IME) calculation proper?;
5-B. In calculating the Provider's bed count as used for purposes of IME calculation, should there have been a reduction
for beds used for observation purposes?;
5-C. For purposes of the Provider's intern and resident count for IME, was the Intermediary correct in disallowing research
rotations for residents participating in an approved medical residency program at the Provider?