(iii) Payment amounts based on shared risk A payment methodology for shared savings and losses that is designed to ensure savings with respect to expanded telehealth services covered under the model. (B) Consideration of certain costs In determining the amount of payment for an expanded telehealth service under the payment methodologies referred to in subparagraph (A), the Secretary shall take into account costs incurred by eligible physicians and practitioners— (i) for the acquisition and implementation information systems necessary to furnish such services, including costs of equipment and requisite software