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doi: 10.3390/ijerph17072610, Summary Keywords burden, drug use, epidemiology, Global Burden of Disease Study, high alcohol use, substance use, tobacco Citation Zheng W, Qin R, Liu M, Yang K, Li J, Liu S, Wang T and Gao X (2026) Burden of disease attributable to tobacco, high alcohol use, and drug use from 1990 to 2021

Excluding such a year would ensure that the proration factor compares average person years determined for prior performance years at financial reconciliation (numerator) to average person years for those performance years determined using the ACO's current certified ACO participant list and assignment methodology (denominator) across a consistent set of years preceding the start of the ACO's current agreement period

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As an example, one insurer may offer the best rates for cigarette smokers, while another may not consider smoking cigars or smokeless tobacco negatively

Interactive telecommunications system may also include two-way, real-time audio-only communication technology for any telehealth service furnished to a patient in their home if the distant site physician or practitioner is technically capable of using an interactive telecommunications system as defined in the previous sentence, but the patient is not capable of, or does not consent to, the use of video technology