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268.

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

269.

Contractor Outside Services Contracted professional occupational therapy services

270.

Supplies -Office Supplies for occupational therapy operations -Occupational therapy supplies -Printed forms

271.

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

SPEECH THERAPY

282.

Salaries & Wages All speech therapy salaries, wages, and vacation/holiday/sick pay to include the following: -Speech and Language Pathologist -Speech Therapist -Speech Therapist Aide -Communication Assistant

283.

Payroll Taxes -FICA -FUTA -SUTA

Cost Report Line Number

Nursing Facility Chart of Accounts

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