Abstract: A method of providing medical services. An auxiliary provider of medical services contracts with a payor of medical services to provide medical services to patients covered by the payor in exchange for a payment of money. The medical services are denominated in medical relative value units. The auxiliary provider of medical services contracts with a primary provider of medical services to provide a block of medical relative value units to the patients in exchange for a payment of money. The auxiliary provider of medical services and the primary provider of medical services establish corresponding accounts receivable and payable, respectively, that are maintained and updated as the primary provider of medical services delivers medical relative value units to the covered patients.