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Specifically, we proposed at 427.501(d)(2) that CMS may recalculate a rebate amount, when CMS identifies either: (1) an agency error such as a mathematical error or an error in the information specified in a Rebate Report set forth in 427.501(c) or report of a reconciled rebate amount set forth in 427.501(d)(1) including reporting system or coding errors, or (2) CMS determining that information used to calculate the rebate amount was inaccurate due to manufacturer misreporting

While the exact reasons are not well-documented, it is likely due to a combination of factors, including cost/limited availability of resources, and poor knowledge of the disease

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Both units are used, but mcg is more common for B12 doses, mainly for smaller amounts