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 on complete and accurate reporting of all required quality measures for Calendar Years 2012 and 2013. Quality performance for Performance Year 1 reconciliation for ACOs with 2013 start dates is based on complete and accurate reporting of all required quality measures for Calendar Year 2013. The quality performance results provided in the Performance Year 1 announcement reflect Calendar Year 2013 performance rates for 220 ACOs.