Which option is NOT a data element used in physician reporting?

Capital leases are financial agreements for leasing equipment or property and, while they are important for the overall financial management of a medical practice, they do not pertain directly to physician reporting in terms of clinical performance or patient care metrics.

In contrast, patient demographics encompass essential information about patients that help in understanding the population served and tailoring healthcare services. Treatment outcomes are crucial for evaluating the effectiveness of medical interventions and ensuring quality in care provided. Service utilization data is necessary for assessing how often patients access services and for understanding patterns in patient care which can inform improvements in practice management. Each of these elements is directly associated with measuring and enhancing the quality of care, patient satisfaction, and operational efficiency within a practice, while capital leases do not play a role in such direct evaluations.