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Cost Report Line Number - page 24 / 38

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235.

Contractor Outside Service -Contractor professional laboratory services

236.

Supplies -Laboratory supplies -Office supplies for Laboratory operations -Printed forms

237.

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

PHYSICAL THERAPY

248.

Salaries & Wages All physical therapy salaries, wages, and Vacation/holiday/sick pay to include the following: -Physical Therapist -Physical Therapy Technician -Licensed Physical Therapy Assistant -Mobility Specialist

249.

Payroll Taxes -FICA -FUTA -SUTA

250.

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

24 of 38

Cost Report Line Number

Nursing Facility Chart of Accounts

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