Sec. 456.3. Mandated statistical bases for cost allocation

The following represent the minimum mandated statistical bases for cost allocation.

(a) Nonrevenue support services.

	Functional reporting center	Allocation basis
(1)	Depreciation, Leases and Rentals	Depreciation by building, by department
(2)	Depreciation on Major Movable Equipment	For assets acquired prior to 1/1/78, depreciation may be allocated to departments based on square feet, net.
		For major movable equipment acquisitions subsequent to 1/1/78, depreciation on such assets must be assigned based on the physical location of the equipment.
(3)	Interest on Capital Debt	Square feet of building for which debt incurred and actual depreciation of major movable equipment
(4)	Fiscal Services	Accumulated costs
(5)	Administrative Services	Accumulated costs
(6)	Plant Operation and Maintenance	Square feet, net
(7)	Grounds	Square feet, net
(8)	Security	Square feet, net
(9)	Laundry and Linen	Dry and clean pounds distributed, includes the equivalent weight of disposable linens distributed
(10)	Housekeeping	Assigned time
(11)	Patient Food Service	Dietary meals served
(12)	Cafeteria	Average number of employees
(13)	Nursing Administration	Total hours of direct nursing service
(14)	Activities Program	Number of participants, by program
(15)	Non-Physician Education	Assigned time of students
(16)	Medical Education	Assigned time—interns and residents
(17)	Medical Director's Office*	Time spent
(18)	Housing	Number of rooms occupied by department assigned
(19)	Medical Records*	Hours of service
(20)	Utilization Review	Number of cases reviewed, by program area
(21)	Social Services*	Hours of service
(22)	Transportation*	Number of users, by program

(b) Ancillary service revenue centers.

	Functional reporting center	Allocation basis
(1)	Laboratory Services	CAP workload measurement units
(2)	Electrocardiology	CAP workload measurement units
(3)	Electroencephalogy	CAP workload measurement units
(4)	Radiology	Relative value units
(5)	Inhalation Therapy	Number of treatments
(6)	Podiatry	Number of visits
(7)	Dental	Number of visits
(8)	Psychiatric	Number of visits
(9)	Physical Therapy	Number of treatments
(10)	Occupational Therapy	Number of treatments
(11)	Speech and Hearing Therapy	Number of treatments
(12)	Medical Staff Services*	Hours of service by physician
(13)	Pharmacy**	Costed requisitions
(14)	Central Service Supply**	Costed requisitions

(c) Exceptions.

*(1) For facilities with a single program service classification the cost allocation bases indicated in subdivisions (a) and (b) of this section by an asterisk (*) are waived.

**(2) In Pharmacy and Central Services Supply cost centers, indicated by (**) in subdivision (b) of this section, for facilities with a single program service classification the cost allocation bases are waived. However, requisitions for these cost centers for the sample periods must be retained as an audit trail showing that such supplies were not utilized in areas other than the program area. Also, for Pharmacy costs in multicare facilities, see section 456.5(p) of this Part for alternate pricing out of requisitions allowable.