Covered recipient · General Payments record
LANCE P HORNER
Allopathic & Osteopathic Physicians Colon & Rectal Surgery
General Payments · PY2021–2024
$4,106.17
- Reported across 40 records
- CMS publication 2026-01-23
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 | $1,529.18 | 14 |
| Gift | $8.74 | 1 |
By paying entity
PY2024 · sorted by reported total
| Paying entity | Amount | Records |
|---|---|---|
| ABBVIE INC. | $635.10 | 8 |
| INTUITIVE SURGICAL, INC. | $557.10 | 4 |
| Ethicon US, LLC | $131.67 | 1 |
| Takeda Pharmaceuticals U.S.A., Inc. | $111.02 | 1 |
| AXOGEN | $103.03 | 1 |
By program year
All program years on this page · sorted by year
Payment records · PY2024 (15)
Sorted by paying entity, then date · as published by CMS
| Paying entity | Amount | Date | Nature of payment | Dispute status | Published | Record ID | Source |
|---|---|---|---|---|---|---|---|
| ABBVIE INC. | $12.69 | 02/20/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103939411 | CMS |
| ABBVIE INC. | $125.00 | 02/20/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103939413 | CMS |
| ABBVIE INC. | $45.91 | 04/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103939415 | CMS |
| ABBVIE INC. | $106.41 | 04/09/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103939417 | CMS |
| ABBVIE INC. | $87.31 | 06/11/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103939419 | CMS |
| ABBVIE INC. | $103.10 | 08/14/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103939421 | CMS |
| ABBVIE INC. | $142.00 | 10/08/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103939423 | CMS |
| ABBVIE INC. | $12.68 | 10/30/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1103939425 | CMS |
| AXOGEN | $103.03 | 04/22/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1143637549 | CMS |
| Ethicon US, LLC | $131.67 | 07/10/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1077639856 | CMS |
| INTUITIVE SURGICAL, INC. | $94.48 | 03/26/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1137125535 | CMS |
| INTUITIVE SURGICAL, INC. | $396.88 | 04/11/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1137077876 | CMS |
| INTUITIVE SURGICAL, INC. | $8.74 | 04/11/2024 | Gift | Undisputed | 01/23/2026 | 1137214791 | CMS |
| INTUITIVE SURGICAL, INC. | $57.00 | 08/13/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1137205397 | CMS |
| Takeda Pharmaceuticals U.S.A., Inc. | $111.02 | 12/12/2024 | Food and Beverage | Undisputed | 01/23/2026 | 1137579477 | 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
- 2021, 2022, 2023, 2024
- 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.