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 & Professional Liability Insurance
Training/Travel/Tuition -Employee training fees -Employee travel expenses related to training -Employee tuition expense -Employee training materials
Contractor Outside Services Contracted professional speech therapy services
Supplies -Office Supplies for speech therapy operations -Speech therapy supplies -Printed forms
Miscellaneous -Non-capitalized equipment -Other speech therapy costs not considered in the above accounts.
Salaries & Wages All oxygen therapy salaries, wages, and vacation/holiday/sick/ pay.
Payroll Taxes -FICA -FUTA -SUTA
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Cost Report Line Number
Nursing Facility Chart of Accounts