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Cost Report Line Number - page 28 / 38

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28 / 38

301.

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

302.

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

303.

Contractor Outside Service -Contracted professional oxygen therapy services

304.

Supplies -Office supplies for oxygen operations -Oxygen therapy supplies -Printed forms

305.

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

INTRAVENOUS FLUIDS

316.

Supplies -Office Supplies for IV operations -Intravenous fluids supplies -Printed forms

28 of 38

Cost Report Line Number

Nursing Facility Chart of Accounts

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