Sorry, you need to enable JavaScript to visit this website.

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


(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


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


(i) Labor and Delivery


Labor and Delivery 7010 No. of Procedures Ratio of Cost to
Charges Applied
to Charges

(ii) Surgical Services Group:

Surgery Services 7040 No. of Surgery RCCAC

Recovery Services 7060 No. of Recovery RCCAC

Anesthesiology 7080 No. of Anesthesia RCCAC

(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


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

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

(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


Kidney Acquisition 7730 None RCCAC

Other Organs Acquired 7750 None RCCAC

Other Ancillary Services 7910 Specify RCCAC


(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


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


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

Laundry and Linen 8330 Pounds Distributed Pounds of Laundry

Social Work Services 8360 Time Spent Daily Hospital and

Ambulatory Services

Gross Patient


Housing 8360 Rooms Occupied by Number Housed


Plant Operations and 8410 Net Square Feet Square Feet


Plant Maintenance 8400 Net Square Feet Square Feet


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


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


Medical Staff 8720 Percent of Effort Direct Cost


Medical Staff Services 8730 Professional Compo- None
nent by Cost Center

Medical Care Review 8740 Number of Inpatient None

Discharges (exclude


Nursing Administration 8750 Hours of Total Assigned Time

Direct Nursing


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


Related 8830 F.T.E. Employees F.T.E. Employees

Insurance-Hospital and


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 C (Title 10)