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Cost Report Line Number - page 23 / 38

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219.

Supplies -Film, developing supplies, and chemicals -Office supplies for radiology operations -Printed forms -Radiology supplies

220.

Miscellaneous -Non-capitalized equipment -Other radiology costs not considered in the above accounts.

LABORATORY

231.

Salaries & Wages All laboratory salaries, wages, and vacation/holiday/sick pay to include the following: -Laboratory Technician -Laboratory Supervisor -Laboratory Assistant

232.

Payroll Taxes -FICA -FUTA -SUTA

233.

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

234.

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

23 of 38

Cost Report Line Number

Nursing Facility Chart of Accounts

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