I'm not sure about your billing arrangements. Are you his billing agent under your TIN? If so, you can bill globally, and would reimburse him accordingly for his professional services. Since he doesn't personally own the equipment, you can make some sort of reimbursement arrangement to him for his portion of the pro-fee. If you're billing independently (his billing numbers are different from yours), you'd split bill with the same code, his charge would be appended with the -26 and yours with the -TC (for 1500 billing), and he gets the entire pro-fee, even though he doesn't own the equipment. I don't know of any other way around it, if that's the case.