Abstract: A Financial Management Company (FMC) purchases qualified receivables and other claims generated by a medical practice's performance of certain diagnostic and other medical testing services utilizing medical testing equipment leased through the FMC. Advance payment for the purchased accounts receivable (A/R) is made to the medical practice by the FMC following the performance of the medical testing services generating the A/R, but at a fraction of the stated value of the A/R. Also, the FMC pays the medical practice's monthly lease payment for the medical testing equipment. The FMC then proceeds with claim processing and adjudication of the A/R with the insurance carrier, and retains the subsequent carrier payments on the purchased A/R.