Nursing homes are considered to be providers because they offer "health services" as that term is defined under 45 C.F.R. 160.103. Under 45 C.F.R. 160.102, the HIPAA regulations apply to a health care provider who transmits any health information in electronic form in connection with a standard transaction. Therefore, those nursing homes that conduct standard transactions electronically must comply with the HIPAA requirements. Each nursing home, however, may decide for itself whether to combine these HIPAA requirements with other requirements, such as the Corporate Compliance requirements designed to prevent fraud and abuse. Each home is responsible to ensure that it meets all applicable requirements.