Section 1181.201. Scope

Section 1181.202. Definitions

Section 1181.211. Cost reimbursement principles and method

Section 1181.212. General principles

Section 1181.213. Cost reporting

Section 1181.214. Cost apportionment and allocation

Section 1181.215. Efficiency incentive

Section 1181.216. Depreciation and interest reimbursement

Section 1181.217. Establishing ceilings for allowable net operating costs

Section 1181.221. Determining the interim per diem rate

Section 1181.222. Determining a cost-related prospective rate for certain facilities

Section 1181.223. Determining the interim per diem rate for a new facility or a facility with a change of ownership

Section 1181.224. Final per diem rate

Section 1181.231. Standards for general and selected costs

Section 1181.232. Changing the basis for allocating cost centers

Section 1181.232a. Bed changes during a cost reporting period—statement of policy

Section 1181.233. Bed occupancy allowance

Section 1181.234. General administration allowance

Section 1181.241. General administration salaries

Section 1181.242. Nursing staff allowance

Section 1181.243. Social service staff

Section 1181.251. Contracted management services

Section 1181.252. Volunteer and donated services of individuals

Section 1181.253. Pastoral services

Section 1181.254. Medicare Part B type services

Section 1181.254a. Medicare Part B adjustments—statement of policy

Section 1181.255. Recreational services

Section 1181.256. Other practitioner services

Section 1181.257. Drug services

Section 1181.257a. Clarification of the term ‘‘written’’—statement of policy

Section 1181.258. Utilization, medical review, and program audits

Section 1181.259. Depreciation allowance

Section 1181.259a. Elimination of funded depreciation—statement of policy

Section 1181.260. Interest allowance

Section 1181.261. Bad debt expense

Section 1181.262. Fund raising expenses

Section 1181.263. Costs of related parties

Section 1181.264. Rental of property and plant

Section 1181.265. Prudent buyer concept

Section 1181.271. Excluded expenses and revenues

Section 1181.272. Costs related to revenue producing items

Section 1181.273. Income that will reduce allowable costs

Section 1181.274. Direct provider payments not includable in costs