Theodore Liou, MD
Critical Care Medicine · Salt Lake City, UTNPI 1588754196
Payments from drug & device makers
What this record shows
This record is dominated by consulting fees: $13,470 of the $13,583 with a category attached, or 99.2%. Every reported general payment came from a single manufacturer, Vertex. Reporting peaked in 2020 at $5,902 and has fallen 99.1% since, to $50 in 2025. Among critical care medicine clinicians in UT with any reported payments, this total sits in the top 10% — high for the specialty, which is a reason to read the composition above rather than the number alone.
Across 9 payments — averaging $1509.24 each. Meals, travel, consulting and speaking fees, gifts and royalties reported by drug and device makers.
- Vertex$14K
Across 52 payments — averaging $31,896 each. Payments tied to a research study. These frequently flow through the physician to a hospital or research institution rather than to the physician personally.
- Vertex$1.6M
- AbbVie$46K
- Insmed, Inc.$30K
What the payments were for
- Consulting fees$13,47099%
- Food & beverage$1131%
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 |
|---|---|---|
| Vertex | 9 | $13,583 |
How this compares
$13,583 in reported general payments places this provider in the 90th percentile of 44 critical care medicine providers in Utah.
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 |
|---|---|---|
| TrikaftaElexacaftor/Tezacaftor/Ivacaft | 30 | $780,689 |
| SymdekoTezacaftor/Ivacaftor | 12 | $291,867 |
| CreonLipase/Protease/Amylase | 17 | $89,944 |
| Advair HfaFluticasone Propion/Salmeterol | 12 | $3,855 |
| Albuterol Sulfate HfaAlbuterol Sulfate | 33 | $1,057 |
| Ventolin HfaAlbuterol Sulfate | 16 | $815 |
| Azithromycin | 14 | $710 |
Paid to pharmacies, not to this prescriber.
Companies that both paid and supply prescribed drugs
These companies both reported payments to this provider and make drugs the provider prescribed under Medicare Part D in 2024. For most specialties this overlap is expected — a cardiologist who is paid by a cardiology drugmaker also treats heart disease. It is shown so the reader can see it, not because it implies anything on its own.
| Company | Paid to this provider | Part D cost of their drugs |
|---|---|---|
| VertexTrikafta, Symdeko | $13,583 | $1,072,55642 claims |
Reading this fairly. The Part D column is what drug plans and patients paid pharmacies — this provider received none of it, and it reflects how many patients they treat and what those drugs cost. Against peers, this provider's reported payments sit in the 90th percentile of 44 critical care medicine providers in Utah.
Other critical care medicine in Salt Lake City
- Laura FryeSalt Lake City$66K
- James RasmussenSalt Lake City$3K
- James OrmeSalt Lake City$3K
- Jamis GougeSalt Lake City$1K
- Cheryl PirozziSalt Lake City$1K
- Nathan HattonSalt Lake City$763
- Nicholas LevinSalt Lake City$500
- Matthew GlickSalt Lake City$443
- Matthew MorrellSalt Lake City$392
- Benjamin TasevacSalt Lake City$338
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.