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Hospital Reports - 1996

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Identification, Utilization, Statistical Data

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Worksheet Section	Description	Reference
Wkst. S, Parts II	Hospital and Hospital Health Care Complex Cost Report Certification and Settlement Summary	3603-3603.2
Wkst. S-2	Hospital and Hospital Health Care Complex Identification Data	3604
Wkst. S-3, Part I	Hospital and Hospital Health Care Complex Statistical Data	3605-3605.1
Wkst. S-3, Parts II-III	Hospital Wage Index Information	3605.2-3605.3
Wkst. S-4	Hospital-Based Home Health Agency Statistical Data	3606
Wkst. S-5	Hospital Renal Dialysis Department Statistical Data	3607
Wkst. S-6	Hospital-Based Outpatient Rehabilitation Provider Data	3608.1
Wkst. S-7	NHCMQ Demonstration Statistical Data and Prospective Payment for Skilled Nursing Facilities (July 1, 1998)	3609
Wkst. S-8	Provider-Based Rural Health Clinic/Federally Qualified Health Center Provider Statistical Data (1/98)	3608.2
Wkst. S-9, Parts I & II	Hospice Identification Data-Enrollment Days Based on Level of Care	3609.1-3609.3
Wkst. S-10	Hospital Uncompensated Care Data	3609.4

Reclassification And Adjustment Of Trial Balance Of Expenses

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Worksheet Section	Description	Reference
Wkst. A	Reclassification and Adjustment of Trial Balance of Expenses	3610
Wkst. A-7, Part I & II	Analysis of Changes in Old Capital Asset Balances and Part II Analysis of Changes in New Capital Asset Balances	3612-3612.1
Wkst. A-7, Part III & IV	Reconciliation of Capital Cost Centers and Reconciliation of Amounts from Wkst A	3612.2-3612.3
Wkst. A-8	Adjustments to Expenses	3613
Wkst. A-8-1	Statement of Costs of Services From Related Organizations and Home Office Costs	3614
Wkst. A-8-2	Provider-Based Physician Adjustments	3615
Wkst. A-8-4, Parts I-VII	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside Suppliers	3616.8-3616.15
Wkst. A-8-4, Part I	General Information	3616.9
Wkst. A-8-4, Part II	Salary Equivalency Computation	3616.1
Wkst. A-8-4, Part III	Standard and Optional Travel Allowance and Travel Expense Computation	3616.11
Wkst. A-8-4, Part IV	Standard Travel Allowance and Standard Travel Expense – Off Site Services	3616.12
Wkst. A-8-4, Part V	Overtime Computation	3616.13
Wkst. A-8-4, Part VI	Computation of Therapy Limitation and Excess Cost Adjustment	3616.14
Wkst. A-8-4, Part VII	Allocation of Physical Therapy Excess Cost Over Limitation for Non-Shared Therapy Department Services	3616.15

Cost and Cost Allocation

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Worksheet Section	Description	Reference
Wkst. B, Part I	Cost Allocation – General Service Cost and	3617
Wkst. B, Part II	Allocation of Old Capital-Related Costs	3618
Wkst. B, Part III	Allocation of New Capital-Related Costs	3618
Wkst. B-1	Cost Allocation – Statistical Basis	3617

Computation of Ratio of Costs to Charges

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Worksheet Section	Description	Reference
Wkst. C, Part I	Computation of Ratio of Cost to Charges	3620
Wkst. C, Part II	Calculation of Outpatient Services Cost to Charge Ratios Net of Reductions	3620.2
Wkst. C, Part III	Computation of Total Inpatient Ancillary Costs – Rural Primary Care Hospitals	3620.3
Wkst. C, Part IV	Computation of Inpatient Operating Cost – Rural Primary Care Hospitals	3620.4
Wkst. C, Part V	Computation of Outpatient Cost Per Visit -Rural Primary Care Hospitals	3620.5

Apportionment of Inpatient Cost (Routine, Ancillary, Capital), Computation of Operating Cost

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Worksheet Section	Description	Reference
Wkst. D, Part I	Apportionment of Inpatient Routine Service Capital Costs	3621
Wkst. D, Part II	Apportionment of Inpatient Ancillary Service Capital Costs	3621.2
Wkst. D, Part III	Apportionment of Inpatient Routine Service Other Pass Through Costs	3621.3
Wkst. D, Part IV	Apportionment of Inpatient Ancillary Service Other Pass Through Costs	3621.4
Wkst. D, Part V	Apportionment of Medical and Other Health Services Costs	3621.5
Wkst. D, Part VI	Vaccine Cost Apportionment	3621.6
Wkst. D-1, Part I	Computation of Inpatient Operating Cost: All Provider Components	3622
Wkst. D-1, Part II	Computation of Inpatient Operating Cost: Hospital and Subproviders Only	3622.2
Wkst. D-1, Part III	Computation of Inpatient Operating Cost: Skilled Nursing Facility and Other Nursing Facility Only	3622.3
Wkst. D-1, Part IV	Computation of Inpatient Operating Cost: Computation of Observation Bed Cost	3622.4
Wkst. D-2	Apportionment of Cost of Services Rendered by I&R	3623
Wkst. D-2, Part I	Apportionment of Cost of Services Rendered by I&R: Not in Approved Teaching Program	3623.1
Wkst. D-2, Part II	Apportionment of Cost of Services Rendered by I&R: In Approved Teaching Program (Title XVIII, Part B Inpatient Routine Costs Only)	3623.2
Wkst. D-2, Part III	Apportionment of Cost of Services Rendered by I&R: Summary for Title XVIII	3623.3
Wkst. D-4	Inpatient Ancillary Service Cost Apportionment	3624
Wkst. D-6, Part I	Computation of Organ Acquisition Costs (Inpatient Routine and Ancillary Services)	3625
Wkst. D-6, Part II	Computation of Organ Acquisition Costs (Other Than Inpatients Routine and Ancillary Service Costs)	3625.2
Wkst. D-6, Part III	Computation of Organ Acquisition Costs and Charges: Summary of Costs and Charges	3625.3
Wkst. D-6, Part IV	Computation of Organ Acquisition Costs and Charges: Statistics	3625.4

Calculation of Reimbursement Settlement

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Worksheet Section	Description	Reference
Wkst. E, Part A	Calculation of Reimbursement Settlement: Inpatient Hospital Services Under PPS	3630
Wkst. E, Part B	Calculation of Reimbursement Settlement: Medical and Other Health Services	3630.2
Wkst. E, Part C	Calculation of Reimbursement Settlement: Outpatient Ambulatory Surgical Center	3630.3
Wkst. E, Part D	Calculation of Reimbursement Settlement: Outpatient Radiology Services	3630.4
Wkst. E, Part E	Calculation of Reimbursement Settlement: Other Outpatient Diagnostic Procedures	3630.5
Wkst. E-1	Analysis of Payments to Providers for Services Rendered	3631
Wkst. E-2	Calculation of Reimbursement Settlement – Swing Beds	3632
Wkst. E-3, Part I	Calculation of Medicare Reimbursement Settlement Under TEFRA	3633
Wkst. E-3, Part II	Calculation of Reimbursement Settlement for Medicare Part A Services – Cost Reimbursement	3633.2
Wkst. E-3, Part III	Calculation of Reimbursement Settlement All Other Health Services for Titles V or XIX Services and Part A Services for Title XVIII PPS and SNFs	3633.3
Wkst. E-3, Part IV	Direct Graduate Medical Education and ESRD Outpatient Direct Medical Education Costs	3633.4
Wkst. E-3, Part V	Calculation of NHCMQ Demonstration Reimbursement Settlement for Medicare Part A Services	3633.5
Wkst. E-3, Part VI	Calculation of Reimbursement Settlement: Calculation of GME and IME PaymentsFor Redistribution of Unused Residency Slots	3633.6

Financial Statements

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Worksheet Section	Description	Reference
Wkst. G	Financial Statements: Balance Sheet	3640
Wkst. G-2	Financial Statements: Statement of Patient Revenues and Operating Expenses	3640
Wkst. G-3	Financial Statements: Statement of Revenues and Expenses	3640

Provider Based Home Health Agency

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Worksheet Section	Description	Reference
Wkst. H	Analysis of Provider-Based Home Health Agency Costs	3641
Wkst. H-1	Compensation Analysis – Salaries and Wages	3642
Wkst. H-2	Compensation Analysis – Employee Benefits (Payroll-Related)	3643
Wkst. H-3	Compensation Analysis – Contracted Services/Purchased Services	3644
Wkst. H-4	Cost Allocation HHA Statistical Basis	3645
Wkst. H-5	Allocation of General Service Costs to HHA Cost Centers	3646
Wkst. H-5, Part I	Allocation of General Service Costs to HHA Cost Centers	3646.1
Wkst. H-5, Part II	Allocation of General Service Costs to HHA Cost Centers-Statistical Basis	3646.2
Wkst. H-6	Apportionment of Patient Service Costs	3647
Wkst. H-6, Part I	Apportionment of Patient Service Costs	3647.1
Wkst. H-6, Part II	Apportionment of HHA Costs Shared Services	3647.2
Wkst. H-6, Part III	Outpatient Therapy Reduction Computation	3647.3
Wkst. H-7	Calculation of HHA Reimbursement Settlement	3648
Wkst. H-7, Part I	Calculation of HHA Reimbursement Settlement	3648.1
Wkst. H-7, Part II	Calculation of HHA Reimbursement Settlement	3648.2
Wkst. H-8	Analysis of Payments to Provider-Based Home Health Agencies for Services Rendered to program Beneficiaries	3649

Provider Based Renal Dialysis

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I-1	Analysis of Renal Cost	3651
Wkst. I-2	Allocation of Renal Department Costs to Treatment Modalities	3652
Wkst. I-3	Direct and Indirect Renal Dialysis Cost Allocation – Statistical Basis	3653
Wkst. I-4	Computation of Average Cost Per Treatment for Outpatient Renal Dialysis	3654
Wkst. I-5	Calculation of Reimbursable Bad Debts – Title XVIII, Part B	3655

Provider Based CORF

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Worksheet Section	Description	Reference
Wkst. J-1	Allocation of General Service Costs to Outpatient Rehabilitation Provider Cost Centers	3656
Wkst. J-1, Part I	Cost Allocation – General Service Costs and Statistical Basis	3656.1
Wkst. J-1, Part II	Cost Allocation – General Service Costs and Statistical Basis	3656.2
Wkst. J-2	Computation of Outpatient Rehabilitation Provider Costs	3657
Wkst. J-2, Part I	Apportionment of Outpatient Rehabilitation Provider Costs	3657.1
Wkst. J-2, Part II	Apportionment of Costs of Outpatient Rehabilitation Provider Services Furnished by Shared Hospital Departments	3657.2
Wkst. J-3	Calculation of Reimbursement Settlement – Outpatient Rehabilitation Provider Services	3658
Wkst. J-4	Analysis of Payments to Hospital-Based Outpatient Rehabilitation Provider for Services Rendered to Program Beneficiaries	3659

Provider Based Hospice

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Worksheet Section	Description	Reference
Wkst. K	Analysis of Provider-Based Hospice Costs	3634
Wkst. K-1	Compensation Analysis – Salaries and Wage	3634.1
Wkst. K-2	Compensation Analysis – Employee Benefits (Payroll Related)	3634.2
Wkst. K-3	Compensation Analysis – Contracted Services/Purchased Services	3634.3
Wkst. K-4, Part I	Cost Allocation – General Service Costs	3634.4
Wkst. K-4, Part II	Cost Allocation – General Service Costs and Statistical Basis	3634.4
Wkst. K-5, Part I	Allocation of General Service Costs to Hospice Cost Centers	3634.5
Wkst. K-5, Part II	Allocation of General Service Costs to Hospice Cost Centers-Statistical Basis	3634.7
Wkst. K-5, Part III	Apportionment of Hospice Shared Services	3634.8
Wkst. K-6	Calculation of Per Diem Cost	3634.9

Computation of Medicare Capital Payment

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Worksheet Section	Description	Reference
Wkst. L	Calculation of Capital Payment	3660
Wkst. L, Part I	Fully Prospective Method	3660.1
Wkst. L, Part II	Hold Harmless Method	3660.2
Wkst. L, Part III	Payment Under Reasonable Cost	3660.3
Wkst. L, Part IV	Computation of Exception Payments	3660.4
Wkst. L-1	Allocation of Allowable Costs for Extraordinary Circumstances	3661
Wkst. L-1, Part I	Allocation of Allowable Costs for Extraordinary Circumstances	3661.1
Wkst. L-1, Part II	Allocation of Program Inpatient Routine Capital Costs for Extraordinary Circumstances	3661.2
Wkst. L-1, Part III	Allocation of Program Inpatient Ancillary Capital Costs for Extraordinary Circumstances	3661.3

Computation of Medicare RHC/FQHC Medicare Payment

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Worksheet Section	Description	Reference
Wkst. M-1	Analysis of Provider Based Rural Health Clinic Federally Qualified Health Center Costs	3662
Wkst. M-2	Allocation of Overhead to RHC/FQHC Services	3663
Wkst. M-3	Calculation of Reimbursement Settlement for RHC/FQHC Services	3664
Wkst. M-4	Computation of Pneumococcal and Influenza Vaccine Cost	3665
Wkst. M-5	Analysis of Payments to Hospital-Based RHC/FQHC Services Rendered to Program Beneficiaries	3666

About Hospital Reports:

Hospitals participating in the Medicare program submit annually to CMS cost reports in a standardized electronic format. Hospitals file the form CMS-2552-96 in accordance with 42-CFR Parts 412, 413 and the Provider Reimbursement Manual Part I.

The CMS cost reports are a valuable database and provide unique nationwide information for hospital characteristics, utilization, cost, charges, reimbursement, financial and income statements.

The Healthcare Cost Report Information System (HCRIS) collects annual Hospital Cost Report -Data files and stores them in a relational database. The database is continuously updated and is made public quarterly (March, June, September, December).

Idatareport makes all data available in many formats (Excel, SAS, Stata, etc) ready for download. The data is available by PPS year in the familiar worksheet format for all reporting hospitals or customized customer defined reports.

HCRIS keeps the highest level of Hospital cost report based on its status. From lowest to highest the report status is: as submitted, Settled without audit, Settled with audit, Reopened, Amended.

Many times Hospitals submit more than one cost report for a FY with the same status. This can happen if a change in ownership or FY occurs during the year. Idatareport flags the duplicate reports and selects the most representative (e.g., higher number of months) for the analysis. A reporting length indicator is calculated and included with every data set.

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