Converting up-front 340B drug discounts to post-sale rebates would increase hospital cash flow by 0.7%, according to a study by 3 Axis Advisors that was paid for by Kalderos, a company that invented billing software that lets drug makers audit 340B discounts by turning them into rebates. Drug companies say hospitals abuse the 340B discount program, and they worry that hospitals are getting duplicate discounts. Hospitals oppose the rebate approach, which they say would be a costly administrative burden. Conversely,...