Table I: Type of Control (F25)

1 = Voluntary Nonprofit, Church

2 = Voluntary Nonprofit, Other

3 = Propietary, Individual

4 = Propietary, Corportion

5 = Propietary, Partnership

6 = Propietary, Other

7 = Governmental, Federal

8 = Governmental, City-County

9 = Governmental, County

10 = Governmental, State

11 = Governmental Hospital District

12 = Governmental, City

13 = Governmental, Other

Table II: Type of Hospital/Subprovider (F26)

1 = General Short Term

2 = General Long Term

3 = Cancer

4 = Psychiatric

5 = Rehabilitation

6 = Other

Table III: SSA State Codes (the first two digits of the Medicare Provider Number) (F71)

01 = Alabama	02 = Alaska	03 = Arizona

04 = Arkansas	05/55 = California	06 = Colorado

07 = Connecticut	08 = Delaware	09 = Washington, D.C.

10 = Florida	11 = Georgia	12 = Hawaii

13 = Idaho	14 = Illinois	15 = Indiana

16 = Iowa	17 = Kansas	18 = Kentucky

19 = Louisiana	20 = Maine	21 = Maryland

22 = Massachusetts	23 = Michigan	24 = Minnesota

25 = Mississippi	26 = Missouri	27 = Montana

28 = Nebraska	29 = Nevada	30 = New Hampshire

31 = New Jersey	32 = New Mexico	33 = New York

34 = North Carolina	35 = North Dakota	36 = Ohio

37 = Oklahoma	38 = Oregon	39 = Pennsylvania

40 = Puerto Rico	41 = Rhode Island	42 = South Carolina

43 = South Dakota	44 = Tennessee	45 = Texas

46 = Utah	47 = Vermont	49 = Virginia

50 = Washington	51 = West Virginia	52 = Wisconsin

53 = Wyoming	99 = Other

Table IV: Cost Report Status (F74)

N = As Submitted

J = Settled Without Audit

E = Settled With Audit

A = Reopened

O = Audited but not Settled

Table V: Census Division (F76)

0 = National

1 = New England

2 = Middle Atlantic

3 = South Atlantic

4 = East North Central

5 = East South Central

6 = West North Central

7 = West South Central

8 = Mountain

9 = Pacific

Table VI: HCFA Regions (F77)

1 = Boston

2 = New York

3 = Philadelphia

4 = Atlanta

5 = Chicago

6 = Dallas

7 = Kansas

8 = Denver

9 = San Francisco

10 = Seattle

Terms Used Throughout the Cost Report:

1. FACILITY:	Facility refers to the hospital and all hospital-based components such as Skilled Nursing
Facility (SNF), Nursing Facility (NF), Home Health Agency (HHA), Other Long Term
Care (OLTC), and Hospice. A Subprovider is also part of the facility.

2. Subprovider:	This is a portion of a general hospital which has been issued a
subprovider identification number because it offers a clearly different
type of service and cost from the hospital.

3. Swing Bed SNF:	This is a rural hospital with fewer than 100 beds that is approved by HCFA to use
these beds interchangeably as hospital and Skilled Nursing Facility beds with	payment based on specific care provided.

4. Swing Bed NF:	This is a rural hospital with fewer than 100 beds that is approved by HCFA and by
the State Medicaid Agency to use these beds interchangeably as hospital and other	nursing facility beds, with payment based on the specific level of care provided.
Swing bed NF Services are not payable under the Medicare program but are
payable under State Medicaid programs if included in the Medicaid State Plan.

5. Hospital-Based Skilled Nursing Facility:	This is a distinct part skilled nursing facility that has
(SNF)	been issued a SNF identification number.

It is a nursing home based in the hospital and provides

services to Medicare patients. If, however, the state	recognizes only one level of care, services to Medicaid	patients which would ordinarily be provided by a Nursing	Facility are provided by the SNF.

6. Hospital-Based Nursing Facility:	This is a distinct part nursing facility which has been issued a
(NF)	separate identification number . Nursing facilities only provide
services to Medicaid patients.

7. Hospital-Based Home Health Agency: An HHA provides services to patients in their homes.

(HHA)

8. Certified Ambulatory Surgical Center (ASC): This is a distinct entity that operates exclusively for the
purpose of providing surgical services to patients not	requiring hospitalization.

General Information:

9.	Some fields have an "X" as either the Line or Column designation. An example is the number of
months in the cost reporting period (F24). Although it does not appear on the cost report, we
calculate it from cost report data to ease analysis.

10.	File Creation Date (F69) and System Identification (F70)

These fields are primarily for internal use only. F69 represents the date that the Medicare fiscal
intermediary extracted HCRIS data from the cost report. F70 enables HCFA to more quickly identify	and resolve system errors.

11.	Medicare Utilization Indicator (F75)

The Medicare Utilization Indicator identifies how the hospital filed its cost report. An L stands for
a hosptial that has low Medicare utilization, an N stands for a hospital that has no Medicare
utilization. This field also identifies the most common type of cost report, the Full Medicare cost	report (F). All Low or No Medicare Utilization cost reports are authorized by the hospital's fiscal	intermediary and defined in Section 2414.4 of the Provider Reimbursement Manual. Generally, the FI	makes a determination of utilization based on Total Facility Costs to Total Medicare Costs, Total	Facility Charges to Total Medicare Charges, and Total Facility Days to Total Medicare Days.

Under Section 2414.4 of the Provider Reimbursement Manual, a low or no utilization provider may	file its cost report in an abbreviated form. So these reports will not contain values in most fields of the	Minimum Data Set.

Data files of each of these abbreviated cost reports will contain certain identifying information and	some cost report data as specified below.

The values for field F75 may be either "L", "N", or "F."

N =	No Medicare utilization report will have data present in up to 8 fields (F1, F22-F24, F69,
and F72-F74).

L =	Low Mediare utilization report can have data in the following fields (F1, F22-F25, F69,
F72-F74, F85, F115, F153, F172, F178, F1843, F1938, F1990, F1844, F1939, F1991, and	F2146).

In addition, hospitals reimbursed under the PPS Method will have Wage Index
Information from Worksheet S-3, Part II.

F =	All Other Medicare Cost Reports are Full Medicare Utilization.

Explanation of Fields:

12.	Beds Available (F78-F92) are those available for use by patients at the end of the cost reporting
period.

13.	Bed Days Available (F93-F106) is based on statistics throughout the cost reporting period. It is
equal to the number of beds (excluding newborn) available times the	number of days.

14.	Fields 361 through 440:	These are the total salaries for each cost center before reclassifications and	adjustments. These costs come directly from the provider's accounting
books and records. These costs are the total costs for the entire facility	complex.

15.	Fields 441 through 527:	These are the total Other Costs for each cost center before reclassifications	and adjustments. These costs come directly from the provider's
accounting books and records. These costs are the total costs for the
entire facility complex.

16.	Fields 528 through 611:	These are the total reimbursable costs after reclassifications and
adjustments for each cost center. The salaries and other costs in numbers	14 and 15 above are added together for each cost center and then
reclassified and adjusted as needed. These costs are before cost allocation	and represent costs for the entire facility complex.

17.	Fields 612 through 616:	These fields represent the direct costs and the indirect costs for the
medical education cost centers. Direct costs are costs from the provider's	accounting books and records and in this case after reclassifications and	adjustments (number 16 above). Indirect costs are the overhead costs that	were allocated to these medical education cost centers.

These costs are for the entire facility complex.

18.	Fields 617 through 678:	These are the total costs after cost allocation for each cost center. These
costs include both direct and indirect costs (same explanation in number
17 above for direct and indirect costs). These costs are for the entire	facility complex.

19.	Fields 681 through 727:.	These costs are after cost allocation which include both direct and indirect
costs and the excessive amounts over the RT/PT limits and RCE
disallowance limit since PPS hospitals are not subject to these limits.
These	costs are only used in the PPS cost to charge ratio. Also,
these costs are for the entire facility complex.

20.	Hospital Complex Inpatient Cost/Charge Ratios (Fields 806 through 836)

The hospital inpatient cost to charge ratios are computed for each ancillary cost center,
outpatient, and other reimbursable cost centers. The inpatient ratio computation depends on
the type of Medicare cost reimbursement method of the hospital (PPS, TEFRA, Cost/Other	methods). The ratio is computed by dividing the facility's total costs by the facility's
total charges for each cost center.

Cost/Other Method of Reimbursement

Hospitals reimbursed under the Cost/Other Methods are subject to both the Respiratory	and Physical Therapy (RT/PT) adjustments and the RCE Disallowance adjustments. The
RT/PT and RCE Disallowance adjustments are the amounts in excess of the limit set by HCFA.	Medicare does not pay these amounts in excess for hospitals reimbursed under the Cost/Other	Methods. Fields 629-655 and 657-659 are to be used in the numerator of the cost to charge ratio	since these fields have been adjusted for RT/PT and RCE Disallowance adjustments.

Cost to Charge Ratio Worksheet B, part I, column 27 (for each cost center)
For Cost or Other	='s	Fields 629-655 and 657-659	Method	Worksheet C, part I, column 6 (Fields 742-766, 768, 769,	771-773)

plus

Worksheet C, part I, column 7 (Fields 774-798, 800, 801,	803-805)

TEFRA Method of Reimbursement

Hospitals reimbursed under the TEFRA method are not subject to the RT/PT adjustment
so Medicare will pay the amount in excess of the limit. TEFRA hospitals are still subject to the	RCE Disallowance adjustment.

Since TEFRA hospitals are not subject to the RT/PT adjustment, these adjustments must be	added back into fields 641 and 642. Field 679 represents the RT adjustment and must be added	to Field 641, and Field 680 represents the PT adjustment and must be added to Field 642.

TEFRA ='s Worksheet B, part I, column 27 (for each cost center)

Fields 629-655 and 657-659

[make adjustments to fields 641 and 642 as explained above]

Worksheet C, part I, column 6 (Fields 742-766, 768, 769, and 771-773)

plus

Worksheet C, part I, column 7 (Fields 774-798, 800, 801, 803-805)

PPS Method of Cost Reimbursement:

Hospitals reimbursed under the PPS method are not subject to the RT/PT or the
RCE Disallowance adjustments so Medicare will pay the amounts over the limits.

Fields 693-720, 722-724 represent total costs with both adjustments added back in for each cost	center and are to be used in the numerator of the cost to charge ratio.

Cost to Chare Ratio	Worksheet C, part I, Column 5 (for each cost center)

For PPS	Fields 693 - 720, 722-724

Method	Worksheet C, part I, column 6 (Fields 742-769, 771-773)

plus

Worksheet C, part I, column 7 (Fields 774-801, 803-805)

21.	Capital and Operating Cost

Reduction Amounts	Outpatient cost to charge ratios are computed differently than the
(Fields 728 and 729)	Inpatient cost	to charge ratios. The cost portion in the outpatient
cost to charge ratio is after the subtraction of the Capital Reduction	amount and the Operating Cost Reduction amount; whereas the	cost portion of the inpatient cost to charge ratio is not reduced for	capital or operating costs. Also, the outpatient cost to charge ratio	computation does not depend on the type of reimbursement method	of the hospital.

Field 728 represents the total capital reduction amount for all the
cost centers. Field 729 represents the total outpatient cost
reduction amount for all the cost centers. These costs are for the	entire facility.

And the computation of the outpatient cost to charge ratio for each	cost center (described on page 77) takes into consideration these	reduction amounts.

22. Outpatient Cost to Charge Ratios (Fields 837 through 867)

Outpatient Cost to Charge Ratio ='s Worksheet C, part II, Column 6 (for each cost center) [not in
this data set]
Worksheet C, part I, column 6 (Fields 742-769, 771-773)

plus

Worksheet C, part I, column 7 (Fields 774-801, 803-805)

***	Note: Worksheet C, part II, Column 6 comes from Worksheet B, Part I, Column 27

(Fields 629 - 659) minus the capital and operating cost reduction amounts for each cost center.

This data set, however, does not contain the operating and capital reduction amounts for each cost center. It only
contains the total capital and operating reduction amounts for the entire facility (Fields 728 and 729).