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54.

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

55.

Supplies -Cleaning supplies and materials (wax, stripper, sealer…) -Office supplies for housekeeping operations -Printed forms

56.

Contractor Outside Services All contracted cleaning services.

57.

Miscellaneous -Non-capitalized equipment (vacuum cleaner, mop bucket, buffer)

58.

Revenue Offset

DIETARY

69.

Salaries & Wages All dietary and food service salaries and wages to include: -Dietician -Dietary Assistance -Food Service Manager -Food Service Assistant -Food Service Supervisor -Cook -Kitchen Assistance -Dishwasher

  • 70.

    Payroll Taxes

    • -

      FICA

    • -

      FUTA

    • -

      SUTA

Cost Report Line Number

Nursing Facility Chart of Accounts

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