Acusis Medical Transcription Services- Pricing Methodology Overview

<%@LANGUAGE="VBSCRIPT" CODEPAGE="1252"%> Acusis Medical Transcription Services- Pricing Methodology Overview

Transcription on Demand

Acusis Pricing Methodologies

Acusis customers have an option between two methodologies which are clearly defined: AcuCount® and Acusis Visual Black Character

Option 1 - AcuCount Line Pricing

Transcribed document pricing is for a 65 character line.

Each letter, number, symbol, punctuation	= 1 character
Bolded (on/off charge)	= 2 characters
Capitalization (on/off charge)	= 2 characters
Italicized (on/off charge)	= 2 characters
Underlining (on/off charge)	= 2 characters
Indentation	= 1 character
Carriage return (requiring “enter”)	= 1 character
Spacing (between words)	= 1 character

Auto-population of headers and footers will not be charged for characters.

All Normals will be charged for all characters as defined above.

Option 2 - Acusis Visual Black Character

Transcribed document pricing is based on the total number of visual characters per page.

Each letter, number, symbol, punctuation

= 1 character

Characters included in headers, footers, and normals will be charged.

Formatted characters (bolded, capitalization, italicized, underlined)
will not be charged more than one character.

For each standard work type, one template will be developed at no charge. Subsequent modifications will incur development fees.

Independent Customer Billing
Internal Control Report

To the Members of
Acusis LLC and Subsidiary

We have examined the effectiveness of Acusis LLC and Subsidiary's internal control over financial reporting, including particular focus on
customer billing in accordance with Acusis LLC's published billing methodology, as of December 31, 2004, based on criteria established in
Internal Control—Integrated Framework issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO). Acusis
LLC and Subsidiary’s management is responsible for maintaining effective
internal control over financial reporting. Our responsibility is to express an opinion on the effectiveness of internal control based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included obtaining an understanding of the internal control over financial reporting, testing, and evaluating the design and operating effectiveness of the internal control, and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion.

Because of inherent limitations in any internal control, misstatements due
to error or fraud may occur and not be detected. Also, projections of any
evaluation of the internal control over financial reporting to future periods are subject to the risk that the internal control may become inadequate because of changes in conditions, or that the degree of compliance with the policies and procedures may deteriorate.

In our opinion, Acusis LLC and Subsidiary maintained, in all material
respects, effective internal control over financial reporting, including
customer billing based on published pricing methods, as of December 31,
2004, based on criteria established in Internal Control—Integrated
Framework issued by the Committee of Sponsoring Organizations of the
Treadway Commission (COSO).

/s/ Grossman Yanak & Ford LLP

June 20, 2005

MTIA Billing
Method Principles