Chapter 8

Governmental Cost Reporting

Introduction

One of the more significant yet less-understood aspects of hospital reimbursement is the formulation of the Medicare cost report. The cost report is similar in concept to a tax return, and its completion is mandatory if a hospital participates in the Medicare program. Of all the chapters in this text, the cost-reporting component is the most important because there is little information currently available that addresses this topic. Regardless of how a hospital is incorporated, a facility must ...

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