Every health plan and IPA/MSO operating under a risk-sharing arrangement has had some version of this conversation: a claim arrives, neither party agrees on who pays it, and a routine adjudication becomes a weeks-long exchange. Multiplied across thousands of claims a month, what looks like operational friction is a structural revenue leak: one that rarely appears as a single large write-off, but as thousands of small ones. A Division of Financial Responsibility (DOFR) is the contractual...