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Fair Market Value (FMV) Resources for Ground Ambulance Services

Appraisers are called on from time to time to provide fair market value opinions for ground ambulance services. The need for an FMV opinion usually arises when a healthcare facility client (such as an acute care hospital, long-term care hospital, or a SNF) is reimbursed under a Medicare Part A prospective payment system (PPS). Under an all-inclusive payment system, the client facility is financially responsible for the ambulance services it provides patients within the normal scope of patients' plans of care (for example, transporting an inpatient to another facility to receive a service not provided at the client facility). To provide the necessary services, client facilities without their

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