Covered recipient · General Payments record

LINDA LU R KOSAL

Allopathic & Osteopathic Physicians Internal Medicine

NPI: 1477765832
CMS profile: 21236
Location: CLINTON TOWNSHIP, MI

General Payments · PY2018–2024

$7,549.81

Reported across 404 records
CMS publication 2026-01-23

Latest program year · PY2024

$1,650.71

75 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 payment	Amount	Records
Food and Beverage	$1,650.71	75

By paying entity

PY2024 · sorted by reported total

Paying entity	Amount	Records
Acerta Pharma LLC	$405.04	10
Amgen Inc.	$215.12	15
SANOFI-AVENTIS U.S. LLC	$150.62	2
Lilly USA, LLC	$132.93	9
PFIZER INC.	$100.67	6
Retrophin, Inc.	$88.91	5
Novo Nordisk AS	$87.62	5
ABBVIE INC.	$68.03	3
Ardelyx, Inc.	$57.00	3
Exact Sciences Corporation	$41.86	2
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$41.30	2
Inspire Medical Systems, Inc.	$37.50	1
GlaxoSmithKline, LLC.	$30.33	2
Astellas Pharma US Inc	$28.65	1
Aurinia Pharma U.S., Inc.	$27.80	1
Xeris Pharmaceuticals, Inc.	$21.65	1
Fresenius USA Marketing, Inc.	$21.42	1
NOVARTIS PHARMACEUTICALS CORPORATION	$19.79	1
CALLIDITAS THERAPEUTICS US INC.	$15.72	1
Boehringer Ingelheim Pharmaceuticals, Inc.	$15.36	1
Pharmacosmos Therapeutics Inc.	$15.16	1
E.R. Squibb & Sons, L.L.C.	$14.83	1
Otsuka America Pharmaceutical, Inc.	$13.40	1

By program year

All program years on this page · sorted by year

Program year	Amount	Records
PY2018	$713.84	28
PY2019	$560.35	35
PY2020	$577.05	37
PY2021	$1,070.79	67
PY2022	$1,575.83	96
PY2023	$1,401.24	66
PY2024	$1,650.71	75

Payment records · PY2024 (75)

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

Program year 2024 2018 2019 2020 2021 2022 2023 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
ABBVIE INC.	$31.11	01/29/2024	Food and Beverage	Undisputed	01/23/2026	1104101282	CMS
ABBVIE INC.	$14.63	04/29/2024	Food and Beverage	Undisputed	01/23/2026	1104101284	CMS
ABBVIE INC.	$22.29	05/06/2024	Food and Beverage	Undisputed	01/23/2026	1104101286	CMS
Amgen Inc.	$12.86	02/12/2024	Food and Beverage	Undisputed	01/23/2026	1111623310	CMS
Amgen Inc.	$15.00	03/13/2024	Food and Beverage	Undisputed	01/23/2026	1111623312	CMS
Amgen Inc.	$15.00	05/08/2024	Food and Beverage	Undisputed	01/23/2026	1111623314	CMS
Amgen Inc.	$21.91	05/09/2024	Food and Beverage	Undisputed	01/23/2026	1111623300	CMS
Amgen Inc.	$12.27	06/13/2024	Food and Beverage	Undisputed	01/23/2026	1117300853	CMS
Amgen Inc.	$8.20	07/17/2024	Food and Beverage	Undisputed	01/23/2026	1117300855	CMS
Amgen Inc.	$22.97	07/18/2024	Food and Beverage	Undisputed	01/23/2026	1111623302	CMS
Amgen Inc.	$17.45	09/11/2024	Food and Beverage	Undisputed	01/23/2026	1111623318	CMS
Amgen Inc.	$14.21	09/19/2024	Food and Beverage	Undisputed	01/23/2026	1111623316	CMS
Amgen Inc.	$17.83	10/03/2024	Food and Beverage	Undisputed	01/23/2026	1111623304	CMS
Amgen Inc.	$4.67	10/24/2024	Food and Beverage	Undisputed	01/23/2026	1117300857	CMS
Amgen Inc.	$19.40	11/05/2024	Food and Beverage	Undisputed	01/23/2026	1111623320	CMS
Amgen Inc.	$9.27	11/20/2024	Food and Beverage	Undisputed	01/23/2026	1111623306	CMS
Amgen Inc.	$21.67	12/11/2024	Food and Beverage	Undisputed	01/23/2026	1111623308	CMS
Amgen Inc.	$2.41	12/12/2024	Food and Beverage	Undisputed	01/23/2026	1117300859	CMS
Ardelyx, Inc.	$16.96	03/05/2024	Food and Beverage	Undisputed	01/23/2026	1146690276	CMS
Ardelyx, Inc.	$18.84	04/30/2024	Food and Beverage	Undisputed	01/23/2026	1146690278	CMS
Ardelyx, Inc.	$21.20	11/13/2024	Food and Beverage	Undisputed	01/23/2026	1146690280	CMS
Astellas Pharma US Inc	$28.65	06/06/2024	Food and Beverage	Undisputed	01/23/2026	1139365341	CMS
AstraZeneca Pharmaceuticals LP	$67.32	01/29/2024	Food and Beverage	Undisputed	01/23/2026	1104455080	CMS
AstraZeneca Pharmaceuticals LP	$16.35	02/28/2024	Food and Beverage	Undisputed	01/23/2026	1105335075	CMS
AstraZeneca Pharmaceuticals LP	$15.13	05/16/2024	Food and Beverage	Undisputed	01/23/2026	1104289942	CMS
AstraZeneca Pharmaceuticals LP	$107.10	06/05/2024	Food and Beverage	Undisputed	01/23/2026	1104241161	CMS
AstraZeneca Pharmaceuticals LP	$14.32	09/12/2024	Food and Beverage	Undisputed	01/23/2026	1105698946	CMS
AstraZeneca Pharmaceuticals LP	$19.77	09/17/2024	Food and Beverage	Undisputed	01/23/2026	1104736999	CMS
AstraZeneca Pharmaceuticals LP	$13.17	10/31/2024	Food and Beverage	Undisputed	01/23/2026	1105860684	CMS
AstraZeneca Pharmaceuticals LP	$13.38	11/01/2024	Food and Beverage	Undisputed	01/23/2026	1104323574	CMS
AstraZeneca Pharmaceuticals LP	$124.74	11/11/2024	Food and Beverage	Undisputed	01/23/2026	1104405057	CMS
AstraZeneca Pharmaceuticals LP	$13.76	12/18/2024	Food and Beverage	Undisputed	01/23/2026	1104442372	CMS
Aurinia Pharma U.S., Inc.	$27.80	03/12/2024	Food and Beverage	Undisputed	01/23/2026	1150685123	CMS
Boehringer Ingelheim Pharmaceuticals, Inc.	$15.36	05/07/2024	Food and Beverage	Undisputed	01/23/2026	1118026529	CMS
CALLIDITAS THERAPEUTICS US INC.	$15.72	12/17/2024	Food and Beverage	Undisputed	01/23/2026	1141529753	CMS
E.R. Squibb & Sons, L.L.C.	$14.83	08/29/2024	Food and Beverage	Undisputed	01/23/2026	1101529846	CMS
Exact Sciences Corporation	$21.99	01/08/2024	Food and Beverage	Undisputed	01/23/2026	1114740701	CMS
Exact Sciences Corporation	$19.87	03/08/2024	Food and Beverage	Undisputed	01/23/2026	1114740706	CMS
Fresenius USA Marketing, Inc.	$21.42	01/03/2024	Food and Beverage	Undisputed	01/23/2026	1154211142	CMS
GlaxoSmithKline, LLC.	$13.20	05/20/2024	Food and Beverage	Undisputed	01/23/2026	1116699307	CMS
GlaxoSmithKline, LLC.	$17.13	06/17/2024	Food and Beverage	Undisputed	01/23/2026	1116305287	CMS
Inspire Medical Systems, Inc.	$37.50	11/02/2024	Food and Beverage	Undisputed	01/23/2026	1148069425	CMS
Lilly USA, LLC	$13.50	01/17/2024	Food and Beverage	Undisputed	01/23/2026	1135131642	CMS
Lilly USA, LLC	$18.77	03/04/2024	Food and Beverage	Undisputed	01/23/2026	1135127250	CMS
Lilly USA, LLC	$12.62	03/06/2024	Food and Beverage	Undisputed	01/23/2026	1135155031	CMS
Lilly USA, LLC	$15.01	04/08/2024	Food and Beverage	Undisputed	01/23/2026	1135131644	CMS
Lilly USA, LLC	$16.43	08/01/2024	Food and Beverage	Undisputed	01/23/2026	1135131646	CMS
Lilly USA, LLC	$13.95	08/07/2024	Food and Beverage	Undisputed	01/23/2026	1135142459	CMS
Lilly USA, LLC	$15.48	09/04/2024	Food and Beverage	Undisputed	01/23/2026	1135152016	CMS
Lilly USA, LLC	$13.95	10/16/2024	Food and Beverage	Undisputed	01/23/2026	1135142457	CMS
Lilly USA, LLC	$13.22	11/20/2024	Food and Beverage	Undisputed	01/23/2026	1135131648	CMS
Novartis Pharmaceuticals Corporation	$19.79	04/04/2024	Food and Beverage	Undisputed	01/23/2026	1087134838	CMS
Novo Nordisk Inc	$15.00	02/07/2024	Food and Beverage	Undisputed	01/23/2026	1097726509	CMS
Novo Nordisk Inc	$13.24	03/18/2024	Food and Beverage	Undisputed	01/23/2026	1097365507	CMS
Novo Nordisk Inc	$20.01	04/10/2024	Food and Beverage	Undisputed	01/23/2026	1097383628	CMS
Novo Nordisk Inc	$13.33	07/15/2024	Food and Beverage	Undisputed	01/23/2026	1096758280	CMS
Novo Nordisk Inc	$26.04	10/24/2024	Food and Beverage	Undisputed	01/23/2026	1097231805	CMS
Otsuka America Pharmaceutical, Inc.	$13.40	07/30/2024	Food and Beverage	Undisputed	01/23/2026	1118924495	CMS
PFIZER INC.	$16.26	01/04/2024	Food and Beverage	Undisputed	01/23/2026	1132004056	CMS
PFIZER INC.	$19.13	05/15/2024	Food and Beverage	Undisputed	01/23/2026	1131440688	CMS
PFIZER INC.	$14.34	06/28/2024	Food and Beverage	Undisputed	01/23/2026	1131671244	CMS
PFIZER INC.	$16.97	08/28/2024	Food and Beverage	Undisputed	01/23/2026	1131878152	CMS
PFIZER INC.	$15.42	10/28/2024	Food and Beverage	Undisputed	01/23/2026	1132071807	CMS
PFIZER INC.	$18.55	11/07/2024	Food and Beverage	Undisputed	01/23/2026	1132116680	CMS
Pharmacosmos Therapeutics Inc.	$15.16	09/18/2024	Food and Beverage	Undisputed	01/23/2026	1154823329	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$20.24	11/27/2024	Food and Beverage	Undisputed	01/23/2026	1153761317	CMS
Salix Pharmaceuticals, a division of Bausch Health US, LLC	$21.06	12/04/2024	Food and Beverage	Undisputed	01/23/2026	1153653836	CMS
SANOFI-AVENTIS U.S. LLC	$124.74	04/11/2024	Food and Beverage	Undisputed	01/23/2026	1139766976	CMS
SANOFI-AVENTIS U.S. LLC	$25.88	12/02/2024	Food and Beverage	Undisputed	01/23/2026	1139767060	CMS
Travere Therapeutics, Inc.	$25.60	01/30/2024	Food and Beverage	Undisputed	01/23/2026	1149943533	CMS
Travere Therapeutics, Inc.	$0.31	06/04/2024	Food and Beverage	Undisputed	01/23/2026	1149943521	CMS
Travere Therapeutics, Inc.	$26.11	06/04/2024	Food and Beverage	Undisputed	01/23/2026	1149943537	CMS
Travere Therapeutics, Inc.	$19.46	08/20/2024	Food and Beverage	Undisputed	01/23/2026	1149943529	CMS
Travere Therapeutics, Inc.	$17.43	11/12/2024	Food and Beverage	Undisputed	01/23/2026	1149943525	CMS
Xeris Pharmaceuticals, Inc.	$21.65	01/24/2024	Food and Beverage	Undisputed	01/23/2026	1144602919	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: 2018, 2019, 2020, 2021, 2022, 2023, 2024
Source files: Dataset page · Bulk file · PY2018 , PY2019 , PY2020 , PY2021 , PY2022 , PY2023 , PY2024
Generated from: OP_DTL_GNRL_PGYR2024_P01232026_01102026.csv

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