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30.

Repair & Maintenance-Equipment All material and/or labor costs to repair and maintain equipment such as: -Office equipment -Monthly maintenance fees as part of a software or hardware maintenance agreement -Furniture and fixtures -Plant machinery and equipment -Automobile repairs -Dietary, Laundry, Housekeeping, & Nursing equipment -Wheelchair repair parts -Does NOT include gasoline, oil, & lubrication. (See Line 186) -Does NOT include MRPT. (See lines 364 and 365)

31.

Repair & Maintenance-Grounds All material and/or labor costs to repair and maintain the grounds.

32.

Exterminating Services Pest control

33.

Garbage (Trash Disposal) Does NOT include medical waste disposal.

34.

Gas

Cost Report Line Number

Nursing Facility Chart of Accounts

Description

Natural gas, propane, butane used to heat and cool building. Does NOT include gasoline used in vehicles. (See line 186)

  • 35.

    Electricity

  • 36.

    Fuel Fuel oil used to heat and cool building. Does NOT include automobile gasoline or diesel fuel. (See Line 186)

Water and sewer

37.

Water

5 of 38

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