Revenue Offset -Employee/Guest meal income
Salaries & Wages (DON) Director of Nursing salaries and wages.
Salaries & Wages (RN) Registered Nurse’s salaries and wages including: -Staff development for nursing staff -Quality Assurance Nurse (must follow QA Staffing guidelines.)
Salaries & Wages (LPN) Licensed Practical Nurse’s salaries and wages.
Salaries & Wages (A&O) Aides and Orderlies’ salaries and wages.
Sal-Ward Sec/Med Records Ward Secretary and Medical Records Clerk’s salaries and wages.
Barber & Beauty Shop (Basic) Barber & Beauty Shop salaries and wages for basic hair care. (Barber & Beauty Shop expenses for other than basic hair care are identified in the non- reimbursable cost center Barber & Beauty Shop.) (Excess, Line 452)
Payroll Taxes -FICA -FUTA -SUTA
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Cost Report Line Number
Nursing Facility Chart of Accounts