Starting A Business – What Steps Should You Take First – Part 1

When I started my business I looked at many items and hyped up make money now type things and found most were not what they said they were. I finally found the products I wanted to sell and signed up with the company. So now I'm ready to start selling my products right! WRONG. You must do more research.

Q1: What else do you need to research?

A1: What type of ownership are you going to use? There are several types such as sole owner, partnership, scorporation, corporation. You should research them and find which will work best for you. Depending on what type you choose to use determines what state agencies with which you will need to file.

A1: One thing about partnerships you MUST DO is ask yourself will your partner actually DO THE WORK! I tried several partnerships only to find out that my partners talked a good game but when it came to results there was always an excuse as to why something was not done. Needless to say those partnerships are no longer in existence. A good rule of thumb is to ask yourself if they are already making excuses for small things what will happen when a deadline MUST BE MET. No the odds are they will not get better at handling responsibility.

A2: What business name are you going to use? If you are using an assumed name such as jbf enterprises you need to register your assumed name with the state. In Illinois you have to register the name and put an ad in the local newspaper and run it for five days this will cost a few dollars and may vary. If you are using your real name you do not need to do this.

A3: You need to find out about sales tax. If you are doing an online business you may need to charge tax for items sold in your state but not in other states. DO NOT skip this step, if you do not collect tax and you were suppose to be collecting tax, you could LOSE the business you worked so hard to create. You will charge the customers the tax so PAY the government. You may also get a tax exemption on some of the items you buy for the business. If you are making a product, and buy a switch to go into the finished product the switch purchase may be eligible for a tax exemption. Ask your local tax agency they have great information and don't mind answering your questions. If you have an actual store then you will need to collect sales tax from everybody.

A4: I recommend a separate bank account for your business. Shop around there are different fees for different things such as credit card transactions, low balance, check fees, money transfer service charges and many more. One reason for a separate bank account is it makes tax time a whole lot easier. Another reason is It also makes it harder for you to take money out for personal use because you have to stop and think about it when you have to use a different checkbook. With the business and personal accounts together it is far to easy to say I'll pay it back later.

A5: Get some good accounting software and put everything in it. This makes tax time much easier. It should have a report manager and this can tell you many things like customer information, inventory and how much your spending on advertising and other controllable expenses. We tend not to look at the whole picture. We see $ 5 a week as not bad for advertising but at the end of the month we look at $ 20 dollars a whole different way. We begin to ask if we got our moneys worth. Remember a $ 1 here a $ 1 there adds up and a weekly or monthly report can shock you as to how much money you are actually spending.

A5a: The accounting software also helps keep track of tax deductible items. For instance rent of office space ex. I rent and my computer is in my apartment so I can deduct part of the rent. Same can be said for my phone if I use it for the business. My cable internet can be deducted as well as a percent of my utilities. Other items can include gas for the car, oil changes etc … Keep your receipts!

A6: I used an accountant at tax time no not h & r block or some service like that but an actual accountant. Talk to your friends and neighbors and find out if they have someone they use and like. No they're not that expensive I had my taxes done for about $ 110 dollars which was cheaper than when I had my personal taxes done the year before.

For help on promoting your online business read my other article. Website Promotion Services – for the New Online Business Owner it contains many free and useful tips on getting links to your website.

You can become successful if you do your homework. I've worked all my life and figure if I work as hard for myself as I do for other people then I CAN NOT fail. You can do it to! Thank you for reading my article and I hope it has helped you out.

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Confessions of a Bedroom Programmer

Sitting in the back of my brother’s car clutching my brand new Atari STE I happily declared I was going to be writing my first game soon. The Atari STE came with a selection of games I was keen to play but the image of STOS the Game Creator, a programming package which came with the STE, was the center of my dreams. The thought of being able to create any game I want, limited only by my imagination. Nothing in the world mattered to me at that very moment as I dreamed of hiding away with my copy of STOS Basic and creating my own games. Years later I have programmed countless pieces of code, a collection of popular games still displayed on various websites and wrote many articles on programming which I proudly display on my website to this day.

Programming can be highly addictive as I soon found out. I would come home from work and aim to be locked away with my computers as soon as possible. My mother would call up the stairs to tell me family members had arrived and I would reluctantly leave my babies just to walk to the top of the stairs to say hello. If they were lucky they would get my attention a bit longer if I came down for coffee. Times when I attempted a social life my conversation would be itching to come round to computers.

I ventured into the outside world in a desperate attempt to find an interest other than computers. I joined a karate class and actually started to enjoy the first year or so there, until visions of my babies started to occupy my mind and I started skipping lessons. Then one night in the club my Sensei read out a list of people who had the lowest attendance that month and mine was the lowest with just one visit. My Sensei glared at me with anger in his eyes and said: “If I want to go on my computer then get knotted” or words to that affect.

I have to confess that I am an addict when it comes to computers. It came to the point where I decided to leave karate class and spend more time at home hidden from the world – just me, my computers and endless cups of coffee which I would make just to have a reason to pop downstairs and see if my family are still there.

I discovered I had the programming bug at school when we learned how to type out simple programs on the BBC micro. Using drawing commands to draw simple shapes but it was enough to wet my appetite for programming. I got myself a Spectrum 48K and was soon learning basic commands, enough to write a small and simple adventure game.

Years later I was programming in STOS on the Atari STE and Amos on the Amiga 1200 and this became a big part of my life. My social life was at a minimum; often I had to push myself. I hated the idea of dealing with any situations outside of the bedroom. I was in danger of becoming a real loner who would happily shun the society and live in my own private world where people are pixels.

CONCLUSION

Thankfully I have improved over the years and have a better social life. However I found I am still happier being at home with my wife and my PC. I don’t have any regrets that I didn’t spend more time in the outside world. But I will still like to remind others that programming is a very addictive hobby and can lead to you become a sad git like me.

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The Difference Between Good Success and Bad Success

Do you desire to be a good success here on this beautiful earth?

Do you need the secrets that can ensure you record good successes in everything you do?

If you answer YES to these questions, then i believe you need to know the difference between good successes and bad successes

“This book of the Law shall not depart out

of your mouth, but you shall mediate therein

day and night that you may observe to do

according to all that is written therein: for

then you shall make your way prosperous,

and then you shall have good success” – Joshua 1: 8 (KJ2000).

The first time I read the above portion of the bible, I was inspired to understand that, there is a good success and a bad success.

Nothing support this fact other than the passage quoted above from the Scripture. The Word of God says if “you will hearken to the Voice of God, Obey His Commandments, Study and Meditate daily on His Word, you will have good success”.

The Word of God qualifies the noun “Success” with the adjective “good”. This simply means you will not have a bad success if you follow God’s rules during your success journey in life.

What then, are a good success and a bad success? How do you differentiate a good success from a bad success? How do you recognize someone with a bad success and someone with a good success?

Good Success

I have tried to carefully study the lives of people in the bible days and those of present times and I found out that there are actually some people with good successes.

I was able to reach a conclusion using my definition of success stated earlier on as a basis of analysis.

God

God Almighty enjoyed good success during the creation of heaven and the earth. He actually set the pace at creation, showing us how to obtain good successes in whatever we do.

“And God saw everything that He had

made, and behold, it was very good.

And the evening and the morning were

the sixth day.

-Gen 1:31 (KJ2000)

There were lots of obstacles which stared HIM in the face when HE was creating heaven and the earth but HE never allowed them to stop HIM.

“And the earth was without form and void and darkness was upon the face of the deep. And the Spirit of God moved upon the face of the waters”

-Gen 1:2 (KJ2000)

Yes, even a formless earth and the darkness would not prevent Him from achieving His aim.

“Let us make man in our image, after our likeness:

and let them have dominion over the fish of the sea,

and over the fowl of the air, and over every living thing that moves upon the earth.”

-Gen 1:26 (KJ2000)

He also transferred His “breath of Life” into Adam for him (Adam) to become a living soul.

What a loving and selfless God who strongly desired somebody to act like Him

There are countless numbers of people in the Bible who had good successes: Jesus, Moses, Apostle Paul, King David, Joseph, John the Baptist, Abraham, Isaac, Jacob all had good successes.

One thing is however, common with all these people and that is the fact that they fear God.

“The fear of the Lord is the beginning of Wisdom:

and the knowledge of the Holy one is understanding.

-Prov 1:10 (KJ2000).

You can become a child of God by accepting Jesus as your Lord and Savior and begin to live a life that has the fear of God.

You can expect to record good number of good successes in your lifetime as you do this.

Bad Success

I may not need to bother you with the stories of people who recorded bad successes in the Bible or even in our societies today but you will observe with me that this set of people also have something in common – they lived a Godless life.

You can study the stories of Pharaoh, the king of Egypt when the Israelites were in bondage in Egypt.

Cain who killed his brother Abel (Gen 4:8)

Herod the king who ordered the killing of all new born babies when Jesus was born (matt 2:13-23)

Satan who fell from grace to grass because of pride (Luke 10:18)

Judas Iscariot who betrayed Jesus ( Matt 26:36-46)

These People all recorded bad successes. One thing is also common to these people: they lacked the fear of God.

My dear reader, I want to believe you desire to be a good success. You need the fear of God in you to be successful in all you do.

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Understanding Opportunity Cost When Investing In Property

While most investors have got involved in property investing because they understand the opportunities to make money through leverage and capital growth or high yields, I still see and hear of many who do not fully understand opportunity cost.

Remember anyone that gets into property is usually in it to generate money or income – how many deals/properties you own is insignificant.

So what does opportunity cost mean?

Well according to the encyclopedia, “Opportunity cost is a term used in economics, to mean the cost of something in terms of an opportunity foregone (and the benefits that could be received from that opportunity), or the most valuable foregone alternative. For example, if a city decides to build a hospital on vacant land that it owns, the opportunity cost is some other thing that might have been done with the land and construction funds instead. In building the hospital, the city has forgone the opportunity to build a sporting center on that land, or a parking lot, or the ability to sell the land to reduce the city’s debt, and so on.”

So in property investing terms, if an investor decides to invest £50k in a property in for example Wales, the opportunity cost would be what he could have made by investing in Spain, Ireland or Dubai. Or similarly if an investor decides to keep equity of 50k in a property, the opportunity cost is what he/she could alternatively have invested this money in and the resultant value.

Now again this will depend on your specific strategy – and many people are not too concerned about opportunity cost, they are just keen to buy 1-2 properties that can hold onto for 15-25 years to use as a pension. That is fine if that is your strategy – but for me that is too broad a strategy, carries risks and is not maximising the opportunities available.

For me I have always had a philosophy, rightly or wrongly, that I should always be working my money hard. What does this mean? Well as soon as I feel my money has made a significant return and the returns are likely to drop off, compared to other possibilities, then I will look at realising my profits and investing elsewhere ie when I feel the opportunity elsewhere is greater than the current opportunity.

The great thing with property is this does not necessarily mean selling, as you can refinance, and invest money elsewhere.

This is no different to any other type of investing, such as buying stocks and shares – you make/lose your money depending on what price you paid, and what price you sold at – although clearly with property is good opportunity to earn a regular income as well – if hold onto for 15-25 years you should make money, but most likely will be a few scares along the way!

To be a successful investor, must know when to enter the market, and leave the market. And the people that do best buy low, and sell high!

I’ll give an example – while buying off plan has now got a bit of stick in the UK – I have done it successfully over the last few years – but the key is having a clear strategy.

For example, by doing all my due diligence I have managed to buy property at the right price in right location, but then sold on within a year of completion as I felt that was the period I would see the maximum returns in – and opportunities would be greater elsewhere over the next 3 years.

So to go through the numbers, I have just sold one that I bought off plan last year 12 months before completion. I bought at a price that was already £10k below market value based on my research in an area that had little buy to let competition. This was secured with only a £5k deposit. On completion, I put another £28k into deposit – so tied up £33k of my own money. There was no stamp duty in this area.

I then put on market on completion, now even with things slowing down in the area, I have just sold it for a £23k profit. So I tied up £5k for 1 year, and a further £28k for 6 months, to get back £56k.

Why did I sell? Did I consider refinancing?

My first choice would have been to refinance and let out, but the rental would not have stacked up. So while the rental would have stacked up at the price I paid for the property, I would have had 56k in equity sat not doing very much for me. So as I do not forecast huge capital growth in the area over the next 3-5 years, and the yield was not attractive enough for me it was best for me to release this equity and find another investment – ie I felt there were better opportunities for me to spend my £56,000 on, to generate more money.

Now clearly when are looking into the future is element of risk and speculation and are no definite answers – so you are having to forecast as well as you can with the data currently available ie how you forecast interest rates, buying/selling costs, supply and demand, employment, the overall economy and market sentiment over the next time period in the markets/regions you are investing/looking to invest in.

Although opportunity cost can be hard to quantify, its effect is universal and very real on the individual level. The principle behind the economic concept of opportunity cost applies to all decisions, not just economic ones, for example when Steven Gerrard decided to stay with Liverpool last summer, his home club and where he is captain, the opportunity cost was what he could have achieved if he had moved to Chelsea. It will be interesting to see what he decides this summer- he may now feel the opportunity cost is too great to turn down.

Hope this makes sense, and remember to consider opportunity cost when next making an investment decision.

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Best Homeowners Insurance Companies: What Perks and Benefits Do They Offer?

There are so many good things about owning a home: you can fix it up and sell it for profit, rent it out to someone else to earn income, or simply live in it yourself and never have to worry about rent. The downside is that there is insurance to consider. There is a variety of coverage options depending on where you live and what kind of house you own. What is it that the best homeowners insurance companies offer?

When shopping around for house insurance quotes, you need to know exactly what needs to be insured and what is included in the policy.

Some of the things you might need insurance for include:

• Protection for the dwelling itself, as well as any other buildings on the property like a storage shed or detached garage.

• Protection for the contents INSIDE the dwellings, like electronics, jewelry, furniture, appliances, etc…

• Protection from any possible hazard that can cause harm to your property and contents, such as fire, flooding, hurricane, mudslides, and so forth.

• Liability insurance in the event that someone gets injured on your property.

If you live in an area that is prone to hazardous weather, it might be a good idea to get insurance to cover additional living expenses should you have to move out and stay some place else while damages are getting repaired.

The best homeowners insurance companies will allow you to view a summary of your coverage and even provide you with a sample of a policy when you sign up, before making your final decision. You should be given the opportunity to edit your coverage and policy settings such as the start date and deductible.

Canceling Your Policy at the Best Homeowners Insurance Companies

You should also be able to cancel your policy at any time. Some companies will even issue you a refund for the remaining period you have paid for.

While some homeowners are inadequately insured, other homeowners make the mistake of paying for more coverage than they actually need. Make sure you get just the right amount of coverage you need by going through a policy section by section to determine whether each type of coverage adequately protects your investment. There is such a thing as “OVER-protecting”.

What about other people who live on you property? If it’s a roommate or tenant, you will need a different type of policy. If it’s blood relatives, however, then the best homeowners insurance policy will automatically cover all of the residents in the household who are related to you by blood, marriage, or adoption.

You can learn more about house insurance by looking into services by Lemonade. It’s definitely among the best homeowners insurance companies. Lemonade has a unique “Giveback” policy to its clients, which is one of the many perks of choosing this company for your homeowners insurance.

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How to Get a Millionaire to Fall in Love With You

So, you have met your millionaire match. Good work. No doubt you spent the night wining, dining and finalizing plans to spend the winter in Barbados together. He didn’t seem remotely interested in anyone else. He told you that his down-to-earth family roots have kept him grounded. He said you were amazing.

Having spent more time dating millionaires than I have brushing my teeth, I am going to tell you exactly how to make this man fall in love (instead of just “in crush”) with you. I will also tell you the things that you will inevitably do naturally that will make you lose your man.

1. Do not let your initial spark dampen by being too available. The first thing you are going to experience is unfaltering uphoria. The time you spent with him was undeniably magical. Between refills of crystal champagne, you both had laughs and chatted about how similar you are. On anyone’s account, the sparks were flying. The problem here is that you will feel “too comfortable” for your own good. Remember that this man is the hyperbole of desirable – and every other woman he meets feels exactly how you are feeling. Be busy! If you are not busy, pretend! Return his calls a day or two late. Don’t excuse yourself for being too busy…a woman such as yourself should be expected to be busy.

2. Do not enter into conversations about how much you two “clicked”. This is the typical maneuver of a playboy. If he wants to talk about your “connection,” do your best to change the subject to something more neutral. If you can, change the subject to something fun you have been up to lately. Never let him know you have been bathing in his words. Resist the urge, as much as he eggs it on. He gets that from everyone else.

3. Never, never, never talk about money. Never. Under no circumstance. If he brings it up, change the subject. He is either testing you or subconsciously testing you. Do not do it. Ever.

4. Kiss him passionately, but do not sleep with him. I cannot stress this enough. If you have already done so, you might as well stop reading this because you have given up your power. You are not wife material to him. You are now a future booty-call. If you need an excuse to leave early, make one up. Better yet, make up something that sounds interesting, like early skydiving lessons.

Now, for the sweet honey nectar. How to make him fall in love with you.

1. Be easily amused, yet not overtly impressed. Millionaires are used to meeting women who are gold-diggers and it is such a turn-off. They have become used to spotting women who want them for their money by their easiest give away: nervous/googly eyes. If he orders caviar for $2500, go ahead and be visibly excited (he will love that) but don’t shy away and act coy. Get thrilled and show it – then change the subject away from what he is buying and onto something meaningful.

2. Be silly. Never be in a bad mood. Do not act like a princess. Millionaires love spoiling women because of the attention but it will not make them fall in love with you. Be funny, be quirky. Don’t be a princess. Be the girl that you are when you are having a pajama party with your girlfriends.

3. Be financially secure. Whether you are or not, give the impression that you have life by the horns. (Just to reiterate, never actually talk about money.) You never want him to get the impression that you are trying to get him to pay for your bills (hopefully, you are not doing that anyway). Financial security is attractive, especially for millionaires.

3. Always get off the phone first. This is an easy one.

4. Get him to do something he has never done. Whether it is trying a new food or experiencing something in the city he would never otherwise do. Maybe even a walk through an undiscovered park. A millionaire is not used to being out of his element. And just like it is for you, new is always exciting.

Congratulations on your new find. Without a doubt, you can this millionaire fall in love with you. It is to your advantage that every other girl he is meeting is making the mistakes I mentioned above. Best of luck!

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The 4 Elements of Fitness

Most people want to be fit but that raises a question. What does it mean to be fit? The answer is fairly simple. To be fit, one must have physical capability in four areas: aerobic capacity, muscular strength and endurance, flexibility and body composition.

1. Aerobic Capacity. Aerobic capacity, which is also known as cardiorespiratory fitness, refers to the health and function of the heart, lungs and circulatory system. Simply stated, aerobic fitness is the ability of the cardiorespiratory system to deliver an adequate supply of oxygen to exercising muscles. As your aerobic capacity increases, your ability to participate in more intense and longer lasting exercise also increases (e.g., walking, running, swimming and bicycling). It can be argued that aerobic capacity is the most important of the four elements of fitness because of the health benefits it bestows. According to the American College of Sports Medicine, increased aerobic capacity leads to reduced blood pressure, decreased total cholesterol, increased HDL (good) cholesterol, decreased body fat, increased heart function and decreased risk of Type 2 diabetes.

2. Muscular Strength and Endurance. Muscular strength is the maximum amount of force a muscle or muscle group can generate during a single contraction. Muscular endurance is the number of repeated contractions a muscle or muscle group can perform without tiring. Both are important components of overall fitness because increasing your strength through various types of resistance training (e.g., weightlifting) leads to increased bone strength, decreased bone loss, decreased muscle loss, increased tendon and ligament strength, increased physical capacity, improved metabolic function (e.g., burn more calories at rest), and decreased risk of injury.

3. Flexibility. Flexibility is the range of motion within a joint. Increased flexibility provides a variety of benefits such as decreased risk of injury, increased flow of blood and nutrients to joint structures, increased neuromuscular coordination, decreased risk of low back pain, improved posture and reduced muscular tension.

4. Body Composition. Body composition refers to the relative percentage of body weight that consists of body fat and fat-free mass (everything other than fat such as muscles, organs, blood, bones and water). Generally speaking, the lower your body fat percentage the better because of the diseases linked to excess body fat such as heart disease, diabetes, hypertension, arthritis and sleep disorders. I am often asked, “Can you be fat and fit?” The answer is an overwhelming NO. A significant element of fitness is the possession of a healthy body fat percentage because increased fat leads to decreased athletic performance and increased risk of disease (although it is possible to be overweight and healthy since health is merely the absence of disease or illness). According to the American Council on Exercise, the average body-fat percentage for men is 18-24%. For fit men the percentage is 14-17%. The average percentage for women is 25-31%; however fit women will be in the range of 21-24%. Body-fat percentages above 25% for men and 32% for women are considered obese.

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What is Healthy Living?

In recent years the term healthy living has been used erroneously to describe isolated parts of a lifestyle that needs improvement. To most, healthy living is simply defined as just eating well and getting some exercise every now and then. In similar fashion, the topic of Natural Health has received the same treatment.

I view the topic differently than most, in that healthy living and natural health are inseparably linked. A lifestyle should encompass your entire daily routine, every day of the year, with a holistic approach, rather than an isolated one.

A natural health lifestyle can only result from making right choices about what you eat and drink, what activities you choose to perform, and what you surround yourself with everyday. It can also include such things as getting appropriate exposure to the sun, getting proper rest, eating natural and organic foods, using natural cures, and balancing the mind-body-spirit connection. In short, it means continually surrounding yourself with the right environment for optimum health and well being.

Let me give you an example. Have you thought about the types of products you use and how they affect your health? Did you know that even the most common household products can sabotage your efforts in achieving a healthy lifestyle?

Take for example your air freshener. Most likely it is full of synthetic chemicals, with a large warning on the side of the can. Even still, millions of people spray those chemicals into the air for the whole family to breathe.

What about the foods you eat? Even if you are focused on eating the right mix of proteins and carbs, while eliminating excessive fats, you may still be eating unhealthy. How? If you are like many people, you are eating processed foods. In other words, foods that have been grown with loads of chemicals and pesticides and produced using fillers, refined sugars, and other flavor enhancers. Not good…

The better alternatives are perhaps clichéd, but choosing organic and whole foods will provide you with better tasting and more nutritious meals for you and your family.

Let’s take the discussion a step further. If natural health is about total wellness, shouldn’t we also focus on other individuals…and the environment we live in? We’re all in this together to a large degree. Our “footprint” and choices impact others, which nearly always comes full circle. To me, this is a rallying cry to be “Green” or environmentally friendly with our lifestyles. In spite of the political wrangling in Washington about global climate change, our individual focus should be on our homes, our communities and what is right in front of our noses. What is controversial about that?

Believe it or not, your body was created to be naturally healthy, and a healthy lifestyle will continually promote the body’s own ability to regulate its functions, prevent illnesses, and even heal itself when necessary.

Don’t be fooled into thinking that every illness or malady must be dealt with by using expensive drugs and surgery. It’s just not true. There are literally thousands of alternative therapies and natural remedies that promote your health and ultimately help you avoid the doctor’s office!

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The Importance of Party Decoration to Make the Event a Success

It is extremely crucial to undergo proper Party decorations in order to make an event look fascinatingly beautiful and appealing before the guests and invitees. It is not only a wedding ceremonial party or a bachelor one that they organize and arrange but there are several other ones that are expertly and smartly handled by these supplies. Arranging and decorating venues according to theme are done expertly wand with utmost efficacy by these professionals. The themes of decoration are matched according to the type of the event that are been organized. A wide range of decor ideas and options are available with these professional people. You should keep in mind that parties are special occasions and in order to make them memorable, proper decorations while matching with the theme should be done.

Proper planning is extremely necessary to get done in the earliest of stages. The primary criterion is to create a guest list and then finalizing on the venue of occurrence of the event.

Let us have a look at some of the most important things that need to get done while preparing for such happy event.

The whole bunch of stuff need to get arranged. Some common names are balloons, streamers, masks, confetti, bunny ears, pom poms, shimmer curtains, scene setters, bling, tiaras, head boppers, colorful wigs, and hats.

Next, you need to decide on the venue. It should be decided properly and should match according to the theme of the party. It is said that a proper venue is responsible to make the party become successful among the invitees. The venue can be closed one or may be an open- air one. You can select and book an auditorium in order to arrange them.. Restaurants, casinos, discotheques, bars, lounges are some of the indoor places where you can arrange for parties. However, if the choice is for an outdoor open air party then beach, swimming pool, or lawn are appropriate places to arrange these events.

Wherever you think of arranging these events, the main focus should be given in proper decoration that should match the overall theme of the event.

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Ingrown Toenail Removal Coding Confusions? 11750 Answers Them

In a particular case, a patient presents for a follow-up of an ingrown toe nail. The podiatrist finds that the patient now has two ingrown toenails – one on each foot. He removes both from each toe and also did a silver nitrate cauterization. How should I report this? Should I report 99212-25?

Well, the answer is yes. Besides coding 99212-25, you should bill 11750 (Excision of nail and nail matrix, partial or complete [example, ingrown or deformed nail], for permanent removal) appended by modifier 50 (Bilateral procedure).

Logic for evaluation & management: Since the diagnosis is new to one toe, you could justify 99212 (Office or other outpatient visit for the E/M of an established patient which requires at least two of these three key components: a problem focused history; a problem focused examination, and straightforward medical decision making; Significant, separately identifiable E/M service by the same physician on the same day of the procedure or other service). The patient presents for follow-up of one ingrown toenail. However, the podiatrist has not examined the other (new) ingrown toenail earlier.

Adding modifier 25 (Significant, separately identifiable E&M service by the same physician on the same day of the procedure or other service) to 99212 indicates the podiatrist carries out a significant, separate service from the ingrown toenail removal.

Logic for incision: You should report each toenail removal: 11750 for the first complete removal and 11750 for the second removal. Using modifier 50 to the second removal tells the insurer that the podiatrist carries out the toe removal as bilateral procedure.

For more specialty-specific articles to help your podiatry coding, stay tuned to a medical coding resource like Coding Institute.

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