possible, such measures shall include outcome measures and experience of care measures. (B) Reporting requirements Under the Program, an independence at home medical practice shall submit data in a form and manner and at a frequency specified by the Secretary. (2) Quality performance standards The Secretary shall establish quality performance standards that independence at home medical practices must meet in order to be eligible to receive incentive payments under subsection (d)(2). (3) Data Sharing Not less frequently than on a quarterly basis, the Secretary shall provide independence at home medical practices with regular practice-level feedback reports on cost and utilization data in a clear and actionable manner. These reports shall include, to the extent practicable, information on fee-for-service cost and utilization, as well as beneficiary-level lists of emergency department visits, hospitalizations, hierarchical condition category risk scores, quality performance data, claims line feed, and other high-cost services used in the previous quarter, together with other data that may be useful for practices, as determined by the Secretary. (d) Incentive payment methodology (1) Establishment of target spending level The Secretary shall establish an estimated annual spending target based on the amount the Secretary estimates would have been spent in the absence of the Program, for items and services covered under parts A and B furnished to applicable beneficiaries or comparable beneficiaries, as determined by the Secretary, for each independence at home medical practice under this section. Such spending targets shall be determined on a per capita basis. Such spending targets shall include a risk corridor that takes into account normal variation in expenditures for items and services covered under parts A and B furnished to such beneficiaries with the size of the corridor being related to the number of applicable beneficiaries furnished services by each independence at home medical practice. The spending targets