Hospital Reports

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Identification, Utilization, Statistical Data

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Worksheet Section	Description	Reference
Wkst. S, Parts II	Analysis of Renal Dialysis Department Costs	3650
Wkst. S-2	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. S-3, Parts II-III	Analysis of Renal Dialysis Department Costs	3650
Wkst. S-4	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. S-5	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by	3650
Wkst. S-6	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Reclassification And Adjustment Of Trial Balance Of Expenses

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Worksheet Section	Description	Reference
Wkst. S, Parts II	Analysis of Renal Dialysis Department Costs	3650
Wkst. S-2	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. S-3, Parts II-III	Analysis of Renal Dialysis Department Costs	3650
Wkst. S-4	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. S-5	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by	3650
Wkst. S-6	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Cost and Cost Allocation

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Computation of Ratio of Costs to Charges

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Apportionment of Inpatient Cost (Routine, Ancillary, Capital), Computation of Operating Cost

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Calculation of Reimbursement Settlement

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Financial Statements

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Provider Based Home Health Agency

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Provider Based Renal Dialysis

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Provider Based CORF

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Provider Based Hospice

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Computation of Medicare Capital Payment

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

Computation of Medicare RHC/FQHC Medicare Payment

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Worksheet Section	Description	Reference
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Analysis of Renal Dialysis Department Costs	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650
Wkst. I	Reasonable Cost Determination for Therapy Service Furnished after April 10, 1998 by Outside	3650
Wkst. I	Direct and Indirect Renal Dialysis Cost Allocation - Statistical Basis	3650

About Hospital Reports:

Hospitals participating in the Medicare program submit annually to CMS cost reports in a standardized electronic format. Hospitals file the form CMS-2552-96 in accordance with 42-CFR Parts 412, 413 and the Provider Reimbursement Manual Part I.

The CMS cost reports are a valuable database and provide unique nationwide information for hospital characteristics, utilization, cost, charges, reimbursement, financial and income statements.

The Healthcare Cost Report Information System (HCRIS) collects annual Hospital Cost Report -Data files and stores them in a relational database. The database is continuously updated and is made public quarterly (March, June, September, December).

Idatareport makes all data available in many formats (Excel, SAS, Stata, etc) ready for download. The data is available by PPS year in the familiar worksheet format for all reporting hospitals or customized customer defined reports.

HCRIS keeps the highest level of Hospital cost report based on its status. From lowest to highest the report status is: as submitted, Settled without audit, Settled with audit, Reopened, Amended.

Many times Hospitals submit more than one cost report for a FY with the same status. This can happen if a change in ownership or FY occurs during the year. Idatareport flags the duplicate reports and selects the most representative (e.g., higher number of months) for the analysis. A reporting length indicator is calculated and included with every data set.