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https://www.federalregister.gov/documents/2025/08/04/2025-14681/medicare-program-hospital-…

…5(b) , the bed count used in the denominator of the intern and resident to bed (IRB) ratio is determined by counting the number of available bed days during the cost reporting period and dividing that number by the number of days in the cost reporting period. While the IME FTE co…