Sec. 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 Cost Center	Account Number
Basis of Allocation
			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 Hospital 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 Minutes	RCCAC
	Recovery Services	7060	No. of Recovery Minutes	RCCAC
	Anesthesiology	7080	No. of Anesthesia Minutes	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 Group:
	Laboratory Services:
	Clinical Services	7210	C.A.P. Workload	RCCAC
	Pathological Services	7230	C.A.P. Workload	RCCAC
	Whole Blood & Packed Red Cells	7250	C.A.P. Workload	RCCAC
	Blood Storing & Processing	7260	C.A.P. Workload	RCCAC
(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 Testing	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	ROCAC
	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 Nursing Students	Assigned Time of Nursing Students
	Post Graduate Medical Education Primary Care Teaching Programs
	Approved—Internal Medicine	8240	Assigned Time of Students	To be Determined
	Approved—Family Practice	8250	Assigned Time of Students	To be Determined
	Approved—Pediatrics	8260	Assigned Time of Students	To be Determined
	Post Graduate Medical Education Other Approved Teaching Program	8270	Assigned Time of Students	Assigned Time of Students
	Post Graduate Medical Education Non-Approved Teaching Program	8280	Assigned Time of Students	None
	Other Health Professional Education	8290	Assigned Time of Students	None
(iii)	General Services:
	Dietary Services	8310	Patient Meals Served	Meals Served
	Non-Patient Food Service	8320	Adjusted F.T.E. Employees	F.T.E. Employees
	Laundry and Linen	8330	Pounds Distributed	Pounds of Laundry
	Social Work Services	8350	Time Spent	Daily Hospital and Ambulatory Services Gross Patient Revenue
	Housing	8360	Rooms Occupied by Department	Number Housed
	Plant Operations and Maintenance	8410	Net Square Feet	Square Feet
	Plant Maintenance	8400	Net Square Feet Maintained	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 Supplies	8460	Central Services Costed Requisitions and Cost of Sales	Central Services Costed Requisitions and Cost of Sales
	Pharmacy	8470	Pharmacy Costed Requisitions and Cost of Sales	Pharmacy Costed Requisitions and Cost of Sales
(iv)	Fiscal Services:
	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 Supplies Expensed	Direct Cost of Supplies Expensed
	Medical Records	8710	Hours of Service	Gross Patient Charges
	Medical Staff Administration	8720	Percent of Effort	Direct Cost
	Medical Staff Services	8730	Professional Component by Cost Center	None
	Medical Care Review	8740	Number of Inpatient Discharges (exclude Newborn)	None
	Nursing Administration	8750	Hours of Total Direct Nursing Service	Assigned Time
	Medical Photography and Illustration	8760	Time Spent	Direct Cost
	Fund Raising	8780	None	None
(vi)	Unassigned Expenses:
	Depreciation and Amortization—Fixed Assets	8810	Dollars of Depreciation	Square Feet
	Leases and Rentals—	8815	Dollars of Lease/Rent	Square Feet
	Fixed Assets
	Depreciation and Amortization—Movable Equipment	8820	Dollars of Depreciation	Square Feet or Dollar Value
	Leases and Rentals— Movable Equipment	8823	Dollars of Lease/Rent	Square Feet or Dollar Value
	Employee 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