January 18, 2018 - Accountable Care Organizations (ACOs) have proliferated among both public and commercial payers, with the goal of optimizing the value of health care delivered to populations. The ACO model — voluntary networks of doctors, hospitals, and other providers — centers on transferring financial risk for the cost and quality of care from the payer to an ACO, theoretically incentivizing the delivery of high-value health care services and minimizing waste.