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Cost Report Line Number - page 22 / 38

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201.

Revenue Offset -Interest income to the extent of interest expense on Line 198

RADIOLOGY

214.

Salaries & Wages All radiology salaries, wages, and vacation/holiday/sick pay to include the following: -Radiologist -Radiology Technician

215.

Payroll Taxes -FICA -FUTA -SUTA

216.

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 -Employee Appreciation Meals -Pre-employment screening -General and Professional Liability Insurance

217.

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

218.

Contractor Outside Service Contracted professional radiology services

22 of 38

Cost Report Line Number

Nursing Facility Chart of Accounts

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