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95.

Employee Benefits Benefits paid by the employer such as: -Cancer Insurance -Child Day Care -Dental Insurance -Disability Insurance -Health Insurance -Life Insurance -Other Insurance -Retirement -Uniforms -Worker’s Compensation -Pre-employment screening -General & Professional Liability Insurance

96.

Training/Travel/Tuition -Employee training fees -Employee travel expense related to training -Employee tuition expense -Employee training materials

97.

Medical Supplies All nursing supplies such as: -Adhesives -Dressings -Gauze -Gloves -Syringes -Incontinence Supplies (disposable diapers, underpads, etc.) Does NOT include medical supplies billable to Medicare Part B (See Line 327)

98.

Non-Legend Drugs Non-prescription stock drugs.

99.

Office Supplies -General office supplies for nursing operations -Printed forms for nursing operations -Medical records office supplies and forms

100.

Barber & Beauty-Supplies Barber & Beauty supplies used for basic hair care Services.

10 of 38

Cost Report Line Number

Nursing Facility Chart of Accounts

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