Title: Section 446.5 - Recommended cost allocation bases--listing
446.5 Recommended cost allocation bases--listing. (a) Cost allocation utilizes statistics to make the distribution of the costs of nonrevenue producing cost centers to each other and to revenue producing cost centers. The purpose of cost allocation is to determine the total or full costs of operating the revenue producing centers of the hospital.
(b) The recommended statistical bases for cost allocation are listed below for each cost center. It is advisable to develop a written procedure for the collection of these statistical data to meet the reporting requirements. The definitions and sources of the recommended statistics for cost allocations are provided in section 446.6 of this Part.
Functional Account Basis of Allocation
Cost Center Number Medicaid Medicare
(1) DAILY HOSPITAL SERVICES
(i) Acute Care:
Medical/Surgical 6010 None None
Pediatric 6170 None None
Psychiatric 6210 None None
Obstetrics 6250 None None
Definitive Observation 6280 None None
Other Acute Care 6290 None None
(ii) Intensive Care Services:
Medical/Surgical 6310 None None
Coronary 6330 None None
Pediatric 6350 None None
Neo-Natal 6370 None None
Burn 6380 None None
Psychiatric 6390 None None
Other Intensive Care I 6410 None None
Other Intensive Care II 6420 None None
Other Intensive Care III 6430 None None
(iii) Nursery Services:
Newborn Nursery 6510 None None
Premature Nursery 6520 None None
(iv) Sub-Acute Care Services:
Skilled Nursing Care--
Medicare/Medicaid Certified 6610 None None
Medicaid Certified 6620 None None
Psychiatric Long-Term Care 6630 None None
Tuberculosis Long-Term Care 6640 None None
Intermediate Care--
Mentally Retarded 6650 None None
Other 6660 None None
Residential Care 6670 None None
Other Sub-Acute Care 6680 None None
Other Sub-Acute Care Hospit al
Services 6680 None None
Other Sub-Acute Care Non-Hospital
Services 6690 None None
(2) AMBULATORY SERVICES
Emergency Services 6710 None None
Clinic Services 6720 None None
Home Program Dialysis:
Equipment--100% 6810 None None
Equipment--Other 6820 None None
Ambulatory Surgery 6830 None None
Psychiatric Day/Night 6840 None None
Ambulance Services 6850 None None
Other Ambulatory Services 6860 None None
Free Standing Clinic:
Free Standing Clinic I 6870 None None
Free Standing Clinic II 6880 None None
Free Standing Clinic III 6890 None None
Home Health Services:
Skilled Nursing Care 6910 None None
Medical Social Services 6920 None None
Home Health Aides 6930 None None
Other Home Health 6990 None None
(3) ANCILLARY SERVICES
(i) Labor and Delivery
Services:
Labor and Delivery 7010 No. of Procedures Ratio of Cost to
Charges Applied
to Charges
(RCCAC)
(ii) Surgical Services Group:
Surgery Services 7040 No. of Surgery RCCAC
Minutes
Recovery Services 7060 No. of Recovery RCCAC
Minutes
Anesthesiology 7080 No. of Anesthesia RCCAC
Minutes
(iii) Medical Supplies
and Equipment Group:
Medical Supplies Sold 7110 Dept. Charges RCCAC
Durable Medical
Equipment--Sold 7130 Dept. Charges RCCAC
Leased/Rented 7140 Dept. Charges RCCAC
(iv) Drugs Sold:
Drugs Sold: 7150 Dept. Charges RCCAC
(v) Laboratory Services
Group:
Laboratory Services:
Clinical Services 7210 C.A.P. Workload RCCAC
Pathological Services 7230 C.A.P. Workload RCCAC
Whole Blood & Packed 7250 C.A.P. Workload RCCAC
Red Cells
Blood Storing 7260 C.A.P. Workload RCCAC
& Processing
(vi) Electrocardiology:
Electrocardiology 7290 C.A.P. Workload RCCAC
(vii) Cardiac Catherization:
Cardiac Catherization Lab 7310 Dept. Charges RCCAC
(viii) Radiology Services
Group:
Radiology-Diagnostic 7320 California R.V.U. RCCAC
CT Scanner 7340 No. of Procedures RCCAC
Radiology-Therapeutic 7360 California R.V.U. RCCAC
Nuclear Medicine 7380 California R.V.U. RCCAC
(ix) Respiratory Therapy:
Respiratory Therapy 7420 Dept. Charges RCCAC
(x) Pulmonary Function:
Pulmonary Function 7440 California R.V.U. RCCAC
Testing
(xi) Neurology-Diagnostic:
Neurology-Diagnostic 7460 California R.V.U. RCCAC
(xii) Therapy Services Group:
Physical Therapy 7510 Dept. Charges RCCAC
Occupational Therapy 7530 Dept. Charges RCCAC
Speech/Language Pathology 7550 Dept. Charges RCCAC
Recreational Therapy 7570 Assigned Time RCCAC
Audiology 7580 Dept. Charges RCCAC
Other Physical Medicine 7590 No. Of Treatments RCCAC
Psychiatric/Psychological 7670 Dept. Charges RCCAC
(xiii) Renal Dialysis:
Renal Dialysis 7710 No. of Treatments RCCAC
(xiv) Organ Acquisition and
Other:
Kidney Acquisition 7730 None RCCAC
Other Organs Acquired 7750 None RCCAC
Other Ancillary Services 7910 Specify RCCAC
(4) OTHER OPERATING EXPENSES
(i) Research Expenses:
Research 8010 None None
(ii) Education Expenses:
Nursing Education 8220 Assigned Time of Assigned Time of
Nursing Students Nursing Students
Post Graduate Medical Education
Primary Care Teaching Programs
Approved-Internal 8240 Assigned Time of To be Determined
Medicine Students
Approved-Family Practice 8250 Assigned Time of To be Determined
Students
Approved-Pediatrics 8260 Assigned Time of To be Determined
Post Graduate Medical Education Students
Other Approved Teaching 8270 Assigned Time of Assigned Time of
Program Students Students
Post Graduate Medical Education
Non-Approved Teaching 8280 Assigned Time of None
Students
Other Health Professional 8290 Assigned Time of None
Education Students
(iii) General Services:
Dietary Services 8310 Patient Meals Served Meals Served
Non-Patient Food Service 8320 Adjusted F.T.E. F.T.E. Employees
Employees
Laundry and Linen 8330 Pounds Distributed Pounds of Laundry
Social Work Services 8360 Time Spent Daily Hospital and
Ambulatory Services
Gross Patient
Revenue
Housing 8360 Rooms Occupied by Number Housed
Department
Plant Operations and 8410 Net Square Feet Square Feet
Maintenance
Plant Maintenance 8400 Net Square Feet Square Feet
Maintained
Plant Operation 8410 Net Square Feet Square Feet
Security 8430 Net Square Feet Square Feet
Parking 8440 Net Square Feet Square Feet
Housekeeping 8450 Assigned Time Hours of Service
Central Services and 8460 Central Services Central Services
Supplies Cost Requisitions Costed Requisitions
and Cost of Sales and Cost of Sales
Pharmacy 8470 Pharmacy Costed Pharmacy Costed
Requisitions and Requisitions and
Cost of Sales Cost of Sales
(iv) Fiscal Sevices:
General Accounting 8510 Accumulated Cost Direct Cost
Patient Accounts, Admitting
and Registration 8520 Accumulated Cost Gross Patient
Charges
Admitting 8530 Accumulated Cost To be Determined
Registration 8540 Accumulated Cost To be Determined
(v) Administrative Services:
Hospital Administration 8610 Accumulated Cost Direct Cost
Purchasing and Stores 8690 Direct Cost of Direct Cost of
Supplies Expensed Supplies Expensed
Medical Records 8710 Hours of Service Gross Patient
Charges
Medical Staff 8720 Percent of Effort Direct Cost
Administration
Medical Staff Services 8730 Professional Compo- None
nent by Cost Center
Medical Care Review 8740 Number of Inpatient None
Discharges (exclude
Newborn)
Nursing Administration 8750 Hours of Total Assigned Time
Direct Nursing
Service
Medical Photography and
Illustration 8760 Time Spent Direct Cost
Fund Raising 8780 None None
(vi) Unassigned Expenses:
Depreciation and 8810 Dollars of Square Feet
Amortization- Depreciation
Fixed Assets
Leases and Rentals- 8815 Dollars of Square Feet
Fixed Assets Lease/Rent
Depreciation and Amortization
Movable Equipment 8820 Dollars of Square Feet or
Depreciation Dollar Value
Leases and Rentals
Movable Equipment 8823 Dollars of Square Feet or
Lease/Rent Dollar Value
Benefits-Non-Payroll
Related 8830 F.T.E. Employees F.T.E. Employees
Insurance-Hospital and
Professional
Malpractice 8840 Accumulated Cost None
Insurance-Other 8850 Accumulated Cost None
Licenses and Taxes (Other
than Income Taxes) 8860 Accumulated Cost None
Interest-Short-Term 8870 Accumulated Cost None
Interest-Long-Term 8880 Dollars of Interest None
Volume
VOLUME C (Title 10)