That is the consideration is the extra time effort of MU compliance worth the money let alone the important issue of quality.
The knowns: penalties will start the amount of penalty and how one adapts is some function such as [medicare payments/month X penalty) = Loss]
Can loss be overcome by additional patients seen/month?
For me medicare is about 50% so that a 1% penalty should be overcome by 2 additional patients/month my situation allows that as I turn people away currently.
Once the penalty ramps up (think current cap will be 7%) may be tougher to cover.
The wild cards will be what if all commercial payers adopt same rules, what if accreditation or even licensure (see Mass.) is tied in to MU compliance???
F'-me then!