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71.

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 -Pre-employment screening -General and Professional Liability Insurance

72.

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

73.

Raw Food -Meats, vegetables, dairy products, etc. -Nutritional supplements

74.

Food Supplies -General kitchen supplies -Plates, cups, forks, knives, etc. -Cleaning supplies and materials for the kitchen/dining area -Office supplies for dietary operations -Printed forms

75.

Contractor Outside Service -Contracted dietitian -Other contracted food service and dietary services (i.e. caterer)

76.

Miscellaneous -Non-capitalized equipment (blender, coffee urn, food cart, etc.) -Other dietary costs not considered in the above accounts. -Tablecloths (linen)

8 of 38

Cost Report Line Number

Nursing Facility Chart of Accounts

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