The PA (posterior-anterior) film is obtained with the patient facing the cassette and the x-ray tube 6 feet away. This distance diminishes the magnification of structures closer to the x-ray tube. Heart is close to normal size as possible.
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Cross-testing is a term used to describe the technique where profit sharing allocations are converted to a projected benefit at retirement to pass nondiscrimination tests. If you are an older owner of a business, and your staff is significantly younger, you may realize cost savings from this plan design.