Cost Report Line Number
Nursing Facility Chart of Accounts
BARBER & BEAUTY SHOP
Barber & Beauty Shop (Excess) All barber and beauty costs outside of the facility’s method or schedule of furnishing basic hair care.
Salaries and wages (column 1)
All other costs including payroll taxes, employee
benefits, contractor outside services, and supplies. (column 2)
Does NOT include basic barber and beauty salaries
and wages (see Line 93)
Does NOT include basic barber and beauty
supplies (see Line 100) Does NOT include basic barber and beauty contracted services (see Line 105)
Vending All vending costs.
Ambulance Service Does NOT include non-emergency medically related patient transportation. (See lines 355-365)
Physician Fees All physician fees, physician assistants, & nurse practitioners.
Does NOT include utilization review expense
(see Line 104)
Does NOT include medical director expense
(see Line 102)
37 of 38