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357.

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

358.

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

359.

Contractor Outside Services Contracted transportation expenses such as: -Taxi and cab fees -Shuttle services fees -Does not include ambulance fees

360.

Depreciation-Automobiles All capital costs relating to the purchase of an automobile or van used for non-emergency, non ambulance, medically related transportation with a cost of $500 or more and an estimated useful life of at least two years.

361.

Equipment Rental All cost to rent or lease a vehicle used for non-emergency, non-ambulance, medically related transportation.

362.

Interest/Fixed Asset All interest expense on vehicles and equipment used for non-emergency, non-ambulance, medically related transportation.

30 of 38

Cost Report Line Number

Nursing Facility Chart of Accounts

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