Anatomy of a Cost Report

Just as with a personal tax return, a cost report is comprised of groups of schedules and worksheets, most of which are designated by a letter prefix.

The major worksheets and their purposes are listed below.

Worksheet	Description	Purpose/Goal
S Series	Statistical data	To properly report statistics related to payer
A Series	Proper classification of expenses by cost center	To report allowable Medicare costs by cost center or department
B Series	Matching of costs to revenue by utilization of a step-down approach	Allocation of overhead costs
C Series	Matching of cost to revenue – gross revenue by cost center or department	Calculation of cost-to-charge ratios
D Series	Calculation of Medicare share of hospital cost	Determine a hospital’s portion of Medicare cost
E Series	Calculation of Medicare settlement	Determine amount owed by or owed to the Medicare program
G Series	Hospitals Financial Statements	Report the financial statements into the cost report software

There may be other worksheets that a hospital is required to submit due to the type of services provided. For example, providers that offer renal services will have to complete the I series worksheets, and those that offer provider-based services for Hospice and Home Health will need to submit the H and J series worksheets, respectively.