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114.

Salaries & Wages All laundry salaries and wages to include the following: -Laundry Supervisor -Laundry Worker I -Seamstress

115.

Payroll Taxes -FICA -FUTA -SUTA

116.

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 and Professional Liability Insurance

117.

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

118.

Linen & Bedding -Linens -Bedding -Sheets -Mattresses -Pillows and cases -Blankets -Towels -Washcloths

13 of 38

Cost Report Line Number

Nursing Facility Chart of Accounts

Description

LAUNDRY & LINEN

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