Phantom billing refers to which of the following practices?

Phantom billing is accurately described as billing for services that were not performed. This unethical practice occurs when a healthcare provider submits claims for treatment, procedures, or services that the patient did not receive. This fraudulent activity not only misrepresents the care provided but also leads to significant financial implications for patients, insurers, and healthcare systems. It undermines trust in the healthcare system and can contribute to higher overall costs for patients and payers due to inflated claims and potential investigations.

The other forms of billing mentioned in the options, while they may involve unethical practices, do not fall under the specific definition of phantom billing. Exchanging gifts to influence decisions relates to unethical relationships rather than billing practices, separately billing steps of a procedure pertains to unbundling services, and billing at a higher level than provided involves upcoding. Each of these practices is serious in nature but distinct from the direct act of falsely claiming payment for non-existent services, which is the essence of phantom billing.