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101.

Personal Hygiene Items Patient personal use items such as: -Toothpaste -Toothbrush -Soap -Shampoo -Deodorants -Shaving Supplies

102.

Medical Director

103.

Pharmacy Consultant

104.

Utilization Review

105.

Contractor Outside Services -Nursing Consultant -Contracted nursing services -Contracted barber and beauty services -Dental consultant (see Line 442 for other dental services) -Other contracted allowable professional services.

106.

Miscellaneous -Non-capitalized equipment -Chart holder -Drug cart -Glucometer -Humidifier -Blood pressure cuff -Physician scale -Shower chair -Stethoscope -Wheelchair -Geri chair -Commode chair -Minimum Data Set costs -Other nursing costs not considered in the above accounts.

Cost Report Line Number

Nursing Facility Chart of Accounts

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