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I encourage everyone to read the recently published Heritage Foundation position paper on ICD-10, which can be viewed online at http://www.heritage.org/research/reports/2015/05/the-new-disease-classification-icd-10-doctors-and-patients-will-pay. Most of the paper contains information we have all heard before from various studies (Rand, Nolan, Nachimson).  I do agree that there are ICD-10 implementation costs for physicians that can be burdensome. But implementation for all HIPAA-covered entities is burdensome for all providers, not just physicians. 

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