Some time based codes have a mid-point rule, where you can bill a full unit if the midpoint is exceeded. So for a 15 minute session, only 8 minutes has to be exceeded to bill one unit. This is common for Physical Therapy.
Be careful, though. Not all time based services allow billing according to the midpoint rule, and those that do often have charts to illustrate how to calculate time. Prolonged services, for example, specifically states in the instructional notes that you can bill only for the full 15 minutes.
I strongly disagree with the above, if the 32 minutes is for the same patient. 32 minutes on the same patient would be 2 units. 8 minutes for four patients would allow you to bill 4 patients at a unit each. Your link actually explains that you have to divide 15" into the total time; if more than 8 minutes is the remainder, then you could bill an additional unit. I do not see in your article where it explicitly says you can bill 4 units for 32 minutes of time. Can you point that out to me? At any rate, "Corporate" is incorrect in your example above.