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34 / 38

VENT SERVICES

396.

Salaries & Wages (RN) Registered Nurse salaries, wages, and vacation/ holiday/sick pay.

397.

Salaries & Wages (LPN) Licensed Practical Nurse salaries, wages, and vacation/holiday/sick pay.

398.

Salaries & Wages (A & O) Aides and orderlies salaries, wages, and vacation/holiday/sick pay.

399.

Payroll Taxes -FICA -FUTA -SUTA

400.

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

401.

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

34 of 38

Cost Report Line Number

Nursing Facility Chart of Accounts

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