Covered recipient · General Payments record
ESTHER KIM
Allopathic & Osteopathic Physicians Surgery
General Payments · PY2023–2025
$9,783.93
- Reported across 33 records
- CMS publication 2026-06-30
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
PY2025 · sorted by reported total
| Nature of payment | Amount | Records |
|---|---|---|
| Education | $6,250.00 | 4 |
| Travel and Lodging | $1,276.11 | 6 |
| Food and Beverage | $1,219.17 | 20 |
By paying entity
PY2025 · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| INTUITIVE SURGICAL, INC. | $7,321.72 | 16 |
| DAVOL INC. | $1,401.79 | 13 |
| Medtronic, Inc. | $21.77 | 1 |
By program year
All program years on this page · sorted by year
Payment records · PY2025 (30)
Sorted by paying entity, then date · as published by CMS
Program year 2025 2023
Record-level detail is published for PY2025; earlier years are summarised in
“By program year”.
| Paying entity | Amount | Date | Nature of payment | Dispute status | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|
| Davol Inc. | $137.00 | 06/12/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1232216306 | CMS |
| Davol Inc. | $47.62 | 06/17/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1232216308 | CMS |
| Davol Inc. | $44.11 | 10/24/2025 | Travel and Lodging | Undisputed | 06/30/2026 | 1232216342 | CMS |
| Davol Inc. | $474.92 | 10/24/2025 | Travel and Lodging | Undisputed | 06/30/2026 | 1232216346 | CMS |
| Davol Inc. | $57.89 | 10/24/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1232216364 | CMS |
| Davol Inc. | $142.52 | 10/24/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1232216366 | CMS |
| Davol Inc. | $290.04 | 10/24/2025 | Travel and Lodging | Undisputed | 06/30/2026 | 1232216378 | CMS |
| Davol Inc. | $16.14 | 10/25/2025 | Travel and Lodging | Undisputed | 06/30/2026 | 1232216344 | CMS |
| Davol Inc. | $48.25 | 10/25/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1232216368 | CMS |
| Davol Inc. | $23.79 | 10/25/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1232216370 | CMS |
| Davol Inc. | $65.56 | 10/25/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1232216372 | CMS |
| Davol Inc. | $45.77 | 10/27/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1232216374 | CMS |
| Davol Inc. | $8.18 | 10/28/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1232216376 | CMS |
| INTUITIVE SURGICAL, INC. | $78.51 | 09/02/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1236528532 | CMS |
| INTUITIVE SURGICAL, INC. | $95.34 | 09/02/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1236528536 | CMS |
| INTUITIVE SURGICAL, INC. | $6.00 | 09/05/2025 | Travel and Lodging | Undisputed | 06/30/2026 | 1236528552 | CMS |
| INTUITIVE SURGICAL, INC. | $1,750.00 | 09/18/2025 | Education | Undisputed | 06/30/2026 | 1236528556 | CMS |
| INTUITIVE SURGICAL, INC. | $16.99 | 09/18/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1236528560 | CMS |
| INTUITIVE SURGICAL, INC. | $28.98 | 09/19/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1236528544 | CMS |
| INTUITIVE SURGICAL, INC. | $444.90 | 09/20/2025 | Travel and Lodging | Undisputed | 06/30/2026 | 1236528542 | CMS |
| INTUITIVE SURGICAL, INC. | $39.61 | 09/23/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1236528534 | CMS |
| INTUITIVE SURGICAL, INC. | $122.72 | 10/21/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1236528538 | CMS |
| INTUITIVE SURGICAL, INC. | $120.43 | 10/21/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1236528548 | CMS |
| INTUITIVE SURGICAL, INC. | $68.61 | 10/21/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1236528558 | CMS |
| INTUITIVE SURGICAL, INC. | $1,500.00 | 11/03/2025 | Education | Undisputed | 06/30/2026 | 1236528530 | CMS |
| INTUITIVE SURGICAL, INC. | $1,500.00 | 11/17/2025 | Education | Undisputed | 06/30/2026 | 1236528546 | CMS |
| INTUITIVE SURGICAL, INC. | $7.53 | 12/09/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1236528540 | CMS |
| INTUITIVE SURGICAL, INC. | $42.10 | 12/09/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1236528554 | CMS |
| INTUITIVE SURGICAL, INC. | $1,500.00 | 12/15/2025 | Education | Undisputed | 06/30/2026 | 1236528550 | CMS |
| Medtronic, Inc. | $21.77 | 10/01/2025 | Food and Beverage | Undisputed | 06/30/2026 | 1218926551 | CMS |
Source & provenance
- Dataset
- CMS Open Payments — General Payments
- Publisher of source data
- Centers for Medicare & Medicaid Services
- CMS publication date
- 2026-06-30
- Program years on this page
- 2023, 2025
- Source files
- Dataset page · Bulk file · PY2023 , PY2025
- Generated from
- OP_DTL_GNRL_PGYR2025_P06302026_06032026.csv
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