Linda Sheu, MD
Dermatology · Roseville, CANPI 1114182920
Payments from drug & device makers
What this record shows
Almost everything reported here is food and beverage — 98.0% of the total across 217 separate payments, which is the pattern of a clinician who attends manufacturer presentations rather than one with a consulting arrangement. It is spread thinly across 22 manufacturers, the largest accounting for just 22.5% — the pattern of someone who eats at a lot of different presentations. 2025 is the largest year on record at $1,605, 7.0 times the $228 reported in 2020.
Across 217 payments — averaging $24.31 each. Meals, travel, consulting and speaking fees, gifts and royalties reported by drug and device makers.
- AbbVie$1K
- Regeneron Healthcare Solutions, Inc.$753
- Sanofi$744
- LEO Pharma Inc.$628
- Lilly USA, LLC$405
- Novartis$305
- plus $1K from 16 others
What the payments were for
- Food & beverage$5,16698%
- Education$1082%
Most of this is food and beverage — typically meals provided during product presentations at a clinic or hospital. Nationally that is the single largest category of reported payments by count.
General payments by program year
Who reported the general payments
Companies are grouped under their corporate parent — a single manufacturer often files under several CMS reporting entities. Research and ownership payments are counted separately and are not in this table.
| Company | Payments | Total |
|---|---|---|
| AbbVie | 50 | $1,185 |
| Regeneron Healthcare Solutions, Inc. | 33 | $753 |
| Sanofi | 24 | $744 |
| LEO Pharma Inc. | 29 | $628 |
| Lilly USA, LLC | 15 | $405 |
| Novartis | 14 | $305 |
| Sun Pharmaceutical Industries Inc. | 7 | $190 |
| Johnson & Johnson | 8 | $167 |
| Arcutis Biotherapeutics, Inc. | 7 | $167 |
| Pfizer | 8 | $158 |
| Dermavant Sciences, Inc. | 4 | $96 |
| E.r. Squibb & Sons, L.L.C. | 3 | $83 |
| Galderma Laboratories, L.p. | 3 | $82 |
| Organon | 2 | $58 |
| Incyte Corporation | 2 | $52 |
| Almirall LLC | 2 | $47 |
| Boehringer Ingelheim | 1 | $32 |
| Krystal Biotech Inc | 1 | $32 |
| Biofrontera Inc. | 1 | $24 |
| Verrica Pharmaceuticals Inc. | 1 | $23 |
| Strata Skin Sciences, Inc. | 1 | $21 |
| VYNE Pharmaceuticals Inc. | 1 | $21 |
How this compares
$5,274 in reported general payments places this provider in the 70th percentile of 1,875 dermatology providers in California.
Medicare billing
What this is not: this is the amount Original Medicare Part B allowed for services this provider billed in 2024. It is not their income. It excludes Medicare Advantage — now more than half of all Medicare enrollment — along with Medicaid and all commercial insurance, and it is gross practice revenue before staff, rent, supplies and malpractice premiums. CMS also suppresses any figure covering ten or fewer patients, so low-volume providers appear smaller than they are.
Most prescribed under Part D
| Drug | Claims | Cost to plans & patients |
|---|---|---|
| Fluocinonide | 28 | $1,392 |
| Betamethasone Dipropionate | 15 | $679 |
| Ketoconazole | 43 | $513 |
| Imiquimod | 11 | $398 |
| Triamcinolone Acetonide | 39 | $304 |
| Mupirocin | 25 | $267 |
| Doxycycline Hyclate | 13 | $247 |
| Spironolactone | 14 | $93 |
Paid to pharmacies, not to this prescriber.
Other dermatology in Roseville
- Paul YamauchiSanta Monica$2.9M
- Jennifer SoungSanta Ana$2.8M
- Robert GreenbergLivermore$2.6M
- Neal BhatiaSan Diego$2.5M
- April ArmstrongLos Angeles$2.3M
- Jeffrey CrowleyBakersfield$2.1M
- Jashin WuCorona$2M
- Raja SivamaniSacramento$1.9M
- Tien NguyenFountain Valley$1.2M
- Tina BhutaniSan Francisco$1.1M
Where these figures come from
- Payments: CMS Open Payments, program years 2019–2025 (publication P06302026_06032026).
- Billing: Medicare Physician & Other Practitioners, data year 2024. Original Medicare Part B only.
- Identity: NPPES NPI Registry, July 2026.