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10.

Mortgage/Fixed Asset Interest All mortgage interest on fixed assets. This account would include: -Land -Land Improvements -Buildings -Building Improvements -Leasehold Improvements -Automobiles -Equipment This account does NOT include interest on operating capital. (See Line 198)

11.

Real Estate Taxes All property taxes

12.

Insurance/Fixed Assets All insurance on property ONLY. This does NOT include liability, worker’s compensation, life, or other non-property insurance. -Include all automobile insurance, including liability.

13.

Revenue Offset -Space rental income -Interest income to the extent of interest expense on Line 10. -Gain on sale of asset.

OPERATION AND MAINTENANCE OF PLANT

23.

Salaries & Wages

All maintenance personnel salaries and wages to include the following:

    • -

      Maintenance Worker I, Technician, & Supervisor

    • -

      Landscape Maintenance Worker

    • -

      Yard Maintenance

    • -

      Electrician

    • -

      Plumber

    • -

      Painter

  • 24.

    Payroll Taxes

    • -

      FICA

    • -

      FUTA

    • -

      SUTA

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Cost Report Line Number

Nursing Facility Chart of Accounts

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