ABSTRACT
INTRODUCTION Organ transplantation is an unusually complex and expensive undertaking that
depends on organ prostheses from either cadaveric or living donors, as well as long lists of potential recipients whose health fails steadily as they wait for a trans plant. During the past thirty years Congress and the Health Care Financing Ad ministration (HCFA) have written the rules that regulate organ transplantation in the United States. It is imperative that transplant centers and their medical directors understand the rules and accounting practices peculiar to transplanta tion if they are to be fully reimbursed for the cost of their services.