Cost Reporting Forms & Instructions – CMS 2552-10
From: CMS Transmittals – Transmittal 9 – 3/18/16
NEW/REVISED MATERIAL–EFFECTIVE DATE: Cost Reporting Periods Beginning on or After October 1, 2015.
This transmittal updates Chapter 40, Hospital and Hospital Health Care Complex Cost Report, (Form CMS-2552-10) to clarify and correct the existing instructions and incorporate statutory and regulatory changes. Effective dates will vary.
Revisions include:
- Worksheet S-2, Part I:
- Added question 37.01 to identify former Medicare-Dependent, Small Rural Hospitals (MDH) eligible for the transitional hospital-specific payment.
- Added question 122 to identify providers reporting state health or other taxes.
- Clarified instructions for line 169.
- Worksheet S-3, Part I:
- Shaded line 18, columns 6 & 13.
- Worksheet S-3, Part II:
- Clarified instructions for capitalized labor costs and general instructions for contract labor.
- Worksheet S-10:
- Clarified instructions for line 26 for bad debt write offs.
- Worksheet E, Part A:
- Revised CFR citation in instructions for line 20.
- Modified instructions for lines 48, 49, and 100 through 104 for former MDHs.
- Added line 70.88 to report volume decrease adjustments for Sole Community Hospitals (SCH) and MDHs.
- Worksheet D-1, Part IV:
- Revised the worksheet line reference in column 2 and the corresponding instruction.
- Worksheet D-2, Part II:
- Corrected the worksheet line references for line 37.
- Worksheet E-1:
- Modified instructions for line 1, total interim payments paid, to include the amounts related to the volume decrease adjustment for SCHs and MDHs.
- Worksheet I-1:
- Modified instructions for lines 10 through 16, 25 and 27 related to Erythropoiesis stimulating agents (ESA) costs.
- Worksheet I-2:
- Clarified instructions for lines 14, 15, 17 and 19 to include all ESA costs on line 14 for cost reporting periods ending on or after October 1, 2015.
- Worksheet L:
- Added CFR citation references for lines 1 and 1.01