This manual is designed for large and small organizations. Although some of the rules, policies or procedures may not be applicable to specific organizations, the concept of loss control impacts everyone. The terminology is business focused for two reasons. First, Emergency Medical and Transportation Services EMS/MTS is a business of delivering healthcare. The operations and expectations of many organizations, such as, Health Care Financing Administration (HCFA), Occupational Safety Health Administration (OSHA), bankers and insurers, are no different than for hospitals or any other organization. Second, administrators, operation chiefs, and managers must learn the language of business to function effectively in this area. Some terms, such as employees or associates can be interchangeable with volunteers. Any reference to terms, such as employer, supervisor, manager or employee does not suggest that said individual receives compensation. Such terms apply to volunteers and career personnel equally. Definitions are to provide the reader with a reference focused on Emergency Medical and Transportation Services (EMS/MTS).