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Cost Report Line Number

452.

462.

472.

482.

Nursing Facility Chart of Accounts

Description

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

Vending All vending costs.

AMBULANCE SERVICE

Ambulance Service Does NOT include non-emergency medically related patient transportation. (See lines 355-365)

PHYSICAN FEES

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)

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