42 CFR 413.321
§ 413.321 Simplified cost report for SNFs.
United States · 42 CFR — Public Health · Status: effective
Cite this
- Citation
- 42 CFR 413.321, § 413.321 Simplified cost report for SNFs, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/203803
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Full text
SNFs electing to be paid under the prospectively determined payment rate system may file a simplified cost report. The cost report contains a simplified method of cost finding to be used in lieu of cost methods described in § 413.24(d). This method is specified in the instructions for Form CMS-2540S, contained in sections 3000-3027.3 of Part 2 of the Provider Reimbursement Manual. This form may not be used by hospital-based SNFs or SNFs that are part of a health care complex. Those SNFs must file a cost report that reflects the shared services and administrative costs of the hospital and any other related facilities in the health care complex.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.