Official source Data mirrored from Centers for Medicare & Medicaid Services Open Payments · General Payments · as published 2026-01-23 View official record Methodology

Covered recipient · General Payments record

KOSAL SENG

Allopathic & Osteopathic Physicians Internal Medicine Pulmonary Disease

NPI
1184967036
CMS profile
5442771
Location
ROSEVILLE, CA

General Payments · PY2019–2024

$1,119.76

  • Reported across 61 records
  • CMS publication 2026-01-23

Latest program year · PY2024

$190.72

12 records · 0 disputed

Financial relationships do not necessarily indicate an improper relationship; the data is open to interpretation.

How these totals are calculated
  • The total is the sum of the General Payments records CMS published for the labeled program year(s), exactly as published. Nothing is estimated, weighted, or combined across categories.
  • General Payments only. Research and Ownership/Investment are separate datasets and are never summed with these figures; amounts are kept separate per program year.
  • Featured-page threshold (a presentation gate, not a judgment): records>=3 OR total>=100 (all years).
  • Methodology & Data — sourcing, labeling, and limitations.

By nature of payment

PY2024 · sorted by reported total

Nature of paymentAmountRecords
Food and Beverage $190.72 12

By paying entity

PY2024 · sorted by reported total

Paying entityAmountRecords
ViiV Healthcare Company $190.72 12

By program year

All program years on this page · sorted by year

Program yearAmountRecords
PY2019 $134.46 7
PY2020 $386.84 21
PY2021 $129.94 6
PY2022 $96.85 4
PY2023 $180.95 11
PY2024 $190.72 12

Payment records · PY2024 (12)

Sorted by paying entity, then date · as published by CMS

Program year 2024 20192020202120222023 Record-level detail is published for PY2024; earlier years are summarised in “By program year”.
Paying entity Amount Date Nature of payment Dispute status Published Record ID Source
ViiV Healthcare Company $20.12 01/04/2024 Food and Beverage Undisputed 01/23/2026 1112786216 CMS
ViiV Healthcare Company $31.89 01/26/2024 Food and Beverage Undisputed 01/23/2026 1112779470 CMS
ViiV Healthcare Company $6.36 02/01/2024 Food and Beverage Undisputed 01/23/2026 1112725692 CMS
ViiV Healthcare Company $6.59 03/07/2024 Food and Beverage Undisputed 01/23/2026 1112777712 CMS
ViiV Healthcare Company $16.74 03/15/2024 Food and Beverage Undisputed 01/23/2026 1112736275 CMS
ViiV Healthcare Company $6.69 04/04/2024 Food and Beverage Undisputed 01/23/2026 1112734221 CMS
ViiV Healthcare Company $3.65 04/15/2024 Food and Beverage Undisputed 01/23/2026 1112740949 CMS
ViiV Healthcare Company $18.78 05/18/2024 Food and Beverage Undisputed 01/23/2026 1112806771 CMS
ViiV Healthcare Company $19.01 07/12/2024 Food and Beverage Undisputed 01/23/2026 1112794318 CMS
ViiV Healthcare Company $19.27 08/09/2024 Food and Beverage Undisputed 01/23/2026 1112770310 CMS
ViiV Healthcare Company $20.38 08/22/2024 Food and Beverage Undisputed 01/23/2026 1112784874 CMS
ViiV Healthcare Company $21.24 09/13/2024 Food and Beverage Undisputed 01/23/2026 1112703902 CMS

Source & provenance

Dataset
CMS Open Payments — General Payments
Publisher of source data
Centers for Medicare & Medicaid Services
CMS publication date
2026-01-23
Program years on this page
2019, 2020, 2021, 2022, 2023, 2024
Source files
Dataset page · Bulk file · PY2019 , PY2020 , PY2021 , PY2022 , PY2023 , PY2024
Generated from
OP_DTL_GNRL_PGYR2024_P01232026_01102026.csv

One page per canonical provider; split Profile_IDs are merged via Associated_Covered_Recipient_Profile_ID_1/_2 from the Covered Recipient Profile Supplement.

Corrections to the substance of a record route to CMS through its review-and-dispute process; errors in how this site mirrors or displays a record route to us. Both paths are described in Methodology & Data.