This dataset presents data on Performance Year 1 final financial reconciliation and quality performance results for ACOs with 2012 and 2013 agreement start dates. Performance year 1 is a 21- or 18-month period for ACOs with 2012 start dates, and a 12 month period for ACOs with 2013 start dates. ACOs that generated savings earned a performance payment if they met the quality standard. For the first Performance Year, CMS defined the quality performance standard as complete and accurate reporting for all quality measures. Quality performance for Performance Year 1 reconciliation for ACOs with 2012 start dates is based . . .