Medicare Hospital Cost Report PUF 2014

data.cms.gov | Last Updated 8 Jan 2019

The Hospital Cost Report Public Use File (Hospital Cost Report PUF) presents select measures provided by hospitals through their annual cost report, and is organized at the hospital level. The Hospital Cost Report PUF is available in a downloadable, user-friendly Excel format. The PUF does not contain all measures reported in the cost reports, but rather includes a subset of commonly used measures. Any hospital that submitted a cost report in a given year will be included in the PUF. For a full list of variables included in this PUF and their descriptions, please see the attachments. The variables in the Hospital Cost Report PUF have not been edited or changed and will be identical to what is available in the online HCRIS system in the 2014 SAS dataset as of July 15, 2018. Please note however that the HCRIS datasets are updated quarterly, while the PUF is created annually, and therefore the data may not match if compared to later versions of the HCRIS files.

Tags: hospital, cost report

This dataset has the following 125 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
Provider CCNprovider_ccntextCMS Certification Number (CCN)
Hospital Namehospital_nametextHospital Name
Street Addressstreet_addresstextHospital's Street Address
CitycitytextCity
State Codestate_codetextState
Zip Codezip_codetextZipcode
Countycountytext6 Digit County
Medicare CBSA Numbermedicare_cbsa_numbertextCore Based Statistical Area
Rural Versus Urbanrural_versus_urbantextRural versus Urban Indicator: 1 = urban, 2 = rural.
CCN Facility Typeccn_facility_typetextThe Last 4 digits of the CCN are used to identify the facility type and have been converted to acronyms. Please see worksheet "CCN Acronyms" for more information.
Provider Typeprovider_typetextThe number listed best corresponds with the type of services provided. 1 = General Short Term, 2 = General Long Term, 3 = Cancer, 4 = Psychiatric, 5 = Rehabilitation, 6 = Religious Non-Medical Health Care Institution, 7 = Children, 8 = Alcohol and Drug, 9 = Other.
Type of Controltype_of_controltextIndicates the type of control or auspices under which the hospital is conducted as indicated: 1 = Voluntary Nonprofit-Church, 2 = Voluntary Nonprofit-Other, 3 = Proprietary-Individual, 4 = Proprietary-Corporation, 5 = Proprietary-Partnership, 6 = Proprietary-Other, 7 = Governmental-Federal, 8 = Governmental-City-County, 9 = Governmental-County, 10 = Governmental-State, 11 = Governmental-Hospital District, 12 = Governmental-City, 13 = Governmental-Other.
Fiscal Year Begin Datefiscal_year_begin_datecalendar_dateFiscal Year Begin Date
Fiscal Year End Datefiscal_year_end_datecalendar_dateFiscal Year End Date
FTE - Employees on Payrollfte_employees_on_payrollnumberThe average number of FTE employees for the period may be determined either on a quarterly or semiannual basis. When quarterly data are used, add the total number of hours worked by all employees on the first week of the first payroll period at the beginning of each quarter, and divide the sum by 160 (4 times 40). When semiannual data are used, add the total number of paid hours on the first week of the first payroll period of the first and seventh months of the period. Divide this sum by 80 (2 times 40).
Number of Interns and Residents (FTE)number_of_interns_andnumberTotal number of intern and resident full time equivalents (FTEs) in an approved program determined in accordance with 42 CFR 412.105(f) for the indirect medical education adjustment. The FTE residents reported by an IPF PPS facility or an IRF PPS facility (whether freestanding or a unit reported on line 16 or 17, respectively, of an IPPS hospital’s cost report) shall be determined in accordance with 42 CFR 412.424(d)(1)(iii) for IPFs and in accordance with the Federal Register, Vol. 70, number 156, dated August 15, 2005, pages 47929-30 for IRFs.
Total Days Title Vtotal_days_title_vnumberThe number of inpatient days or visits, where applicable, for each component by program as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Does not include HMO days except where required (lines 2 through 4, columns 6 and 7), organ acquisition, or observation bed days in these columns. Observation bed days are reported in columns 7 (title XIX) and 8 (total), line 28. For LTCH, enter in column 6 on the applicable line the number of covered Medicare days (from the PS&R) and enter in column 6, line 33 the number of noncovered days (from provider’s books and records) for Medicare patients.
Total Days Title XVIIItotal_days_title_xviiinumberThe number of inpatient days or visits, where applicable, for each component by program as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Does not include HMO days except where required (lines 2 through 4, columns 6 and 7), organ acquisition, or observation bed days in these columns. Observation bed days are reported in columns 7 (title XIX) and 8 (total), line 28. For LTCH, enter in column 6 on the applicable line the number of covered Medicare days (from the PS&R) and enter in column 6, line 33 the number of noncovered days (from provider’s books and records) for Medicare patients.
Total Days Title XIXtotal_days_title_xixnumberThe number of inpatient days or visits, where applicable, for each component by program as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Does not include HMO days except where required (lines 2 through 4, columns 6 and 7), organ acquisition, or observation bed days in these columns. Observation bed days are reported in columns 7 (title XIX) and 8 (total), line 28. For LTCH, enter in column 6 on the applicable line the number of covered Medicare days (from the PS&R) and enter in column 6, line 33 the number of noncovered days (from provider’s books and records) for Medicare patients.
Total Days (V + XVIII + XIX + Unknown)total_days_v_xviii_xix_unknownnumberTotal number of inpatient days for all classes of patients for each component as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Include organ acquisition and HMO days in this column. This amount will not equal the sum of Title V, Title XVIII, Title XIX discharges (columns 5 through 7) when the provider renders services to other than titles V, XVIII, or XIX patients.
Number of Bedsnumber_of_bedsnumberThe number of beds available for use by patients at the end of the cost reporting period. A bed means an adult bed, pediatric bed, birthing room, or newborn ICU bed (excluding newborn bassinets) maintained in a patient care area for lodging patients in acute, long term, or domiciliary areas of the hospital. Beds in labor room, birthing room, postanesthesia, postoperative recovery rooms, outpatient areas, emergency rooms, ancillary departments, nurses' and other staff residences, and other such areas which are regularly maintained and utilized for only a portion of the stay of patients (primarily for special procedures or not for inpatient lodging) are not termed a bed for these purposes.
Total Bed Days Availabletotal_bed_days_availablenumberTotal bed days available. Bed days are computed by multiplying the number of beds available throughout the period in column 2 by the number of days in the reporting period. If there is an increase or decrease in the number of beds available during the period, multiply the number of beds available for each part of the cost reporting period by the number of days for which that number of beds was available.
Total Discharges Title Vtotal_discharges_title_vnumberTotal number of discharges including deaths (excluding newborn and DOAs) for each component by program. A patient discharge, including death, is a formal release of a patient.
Total Discharges Title XVIIItotal_discharges_title_xviiinumberTotal number of discharges including deaths (excluding newborn and DOAs) for each component by program. A patient discharge, including death, is a formal release of a patient.
Total Discharges Title XIXtotal_discharges_title_xixnumberTotal number of discharges including deaths (excluding newborn and DOAs) for each component by program. A patient discharge, including death, is a formal release of a patient.
Total Discharges (V + XVIII + XIX + Unknown)total_discharges_v_xviiinumberTotal number of discharges including deaths (excluding newborn and DOAs) for all classes of patients for each component.
Total Days Title V + Total for all Subproviderstotal_days_title_v_totalnumberThe number of inpatient days or visits, where applicable, for each component by program as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Does not include HMO days except where required (lines 2 through 4, columns 6 and 7), organ acquisition, or observation bed days in these columns. Observation bed days are reported in columns 7 (title XIX) and 8 (total), line 28. For LTCH, enter in column 6 on the applicable line the number of covered Medicare days (from the PS&R) and enter in column 6, line 33 the number of noncovered days (from provider’s books and records) for Medicare patients.
Total Days Title XVIII + Total for all Subproviderstotal_days_title_xviii_totalnumberThe number of inpatient days or visits, where applicable, for each component by program as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Does not include HMO days except where required (lines 2 through 4, columns 6 and 7), organ acquisition, or observation bed days in these columns. Observation bed days are reported in columns 7 (title XIX) and 8 (total), line 28. For LTCH, enter in column 6 on the applicable line the number of covered Medicare days (from the PS&R) and enter in column 6, line 33 the number of noncovered days (from provider’s books and records) for Medicare patients.
Total Days Title XIX + Total for all Subproviderstotal_days_title_xix_totalnumberThe number of inpatient days or visits, where applicable, for each component by program as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Does not include HMO days except where required (lines 2 through 4, columns 6 and 7), organ acquisition, or observation bed days in these columns. Observation bed days are reported in columns 7 (title XIX) and 8 (total), line 28. For LTCH, enter in column 6 on the applicable line the number of covered Medicare days (from the PS&R) and enter in column 6, line 33 the number of noncovered days (from provider’s books and records) for Medicare patients.
Total Days (V + XVIII + XIX + Unknown) + Total for all Subprovidtotal_days_v_xviii_xix_unknown_1numberTotal number of inpatient days for all classes of patients for each component as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Include organ acquisition and HMO days in this column. This amount will not equal the sum of Title V, Title XVIII, Title XIX discharges (columns 5 through 7) when the provider renders services to other than titles V, XVIII, or XIX patients.
Number of Beds + Total for all Subprovidersnumber_of_beds_total_fornumberThe number of beds available for use by patients at the end of the cost reporting period. A bed means an adult bed, pediatric bed, birthing room, or newborn ICU bed (excluding newborn bassinets) maintained in a patient care area for lodging patients in acute, long term, or domiciliary areas of the hospital. Beds in labor room, birthing room, postanesthesia, postoperative recovery rooms, outpatient areas, emergency rooms, ancillary departments, nurses' and other staff residences, and other such areas which are regularly maintained and utilized for only a portion of the stay of patients (primarily for special procedures or not for inpatient lodging) are not termed a bed for these purposes.
Total Bed Days Available + Total for all Subproviderstotal_bed_days_available_1numberTotal bed days available. Bed days are computed by multiplying the number of beds available throughout the period in column 2 by the number of days in the reporting period. If there is an increase or decrease in the number of beds available during the period, multiply the number of beds available for each part of the cost reporting period by the number of days for which that number of beds was available.
Total Discharges Title V + Total for all Subproviderstotal_discharges_title_v_1numberTotal number of discharges including deaths (excluding newborn and DOAs) for each component by program. A patient discharge, including death, is a formal release of a patient.
Total Discharges Title XVIII + Total for all Subproviderstotal_discharges_title_xviii_1numberTotal number of discharges including deaths (excluding newborn and DOAs) for each component by program. A patient discharge, including death, is a formal release of a patient.
Total Discharges Title XIX + Total for all Subproviderstotal_discharges_title_xix_1numberTotal number of discharges including deaths (excluding newborn and DOAs) for each component by program. A patient discharge, including death, is a formal release of a patient.
Total Discharges (V + XVIII + XIX + Unknown) + Total for all Subproviderstotal_discharges_v_xviii_1numberTotal number of discharges including deaths (excluding newborn and DOAs) for all classes of patients for each component.
Hospital Total Days Title V For Adults & Pedshospital_total_days_titlenumberThe number of inpatient days or visits, where applicable, for each component by program as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Does not include HMO days except where required (lines 2 through 4, columns 6 and 7), organ acquisition, or observation bed days in these columns. Observation bed days are reported in columns 7 (title XIX) and 8 (total), line 28. For LTCH, enter in column 6 on the applicable line the number of covered Medicare days (from the PS&R) and enter in column 6, line 33 the number of noncovered days (from provider’s books and records) for Medicare patients.
Hospital Total Days Title XVIII For Adults & Pedshospital_total_days_title_1numberThe number of inpatient days or visits, where applicable, for each component by program as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Does not include HMO days except where required (lines 2 through 4, columns 6 and 7), organ acquisition, or observation bed days in these columns. Observation bed days are reported in columns 7 (title XIX) and 8 (total), line 28. For LTCH, enter in column 6 on the applicable line the number of covered Medicare days (from the PS&R) and enter in column 6, line 33 the number of noncovered days (from provider’s books and records) for Medicare patients.
Hospital Total Days Title XIX For Adults & Pedshospital_total_days_title_2numberThe number of inpatient days or visits, where applicable, for each component by program as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Does not include HMO days except where required (lines 2 through 4, columns 6 and 7), organ acquisition, or observation bed days in these columns. Observation bed days are reported in columns 7 (title XIX) and 8 (total), line 28. For LTCH, enter in column 6 on the applicable line the number of covered Medicare days (from the PS&R) and enter in column 6, line 33 the number of noncovered days (from provider’s books and records) for Medicare patients.
Hospital Total Days (V + XVIII + XIX + Unknown) For Adults & Pehospital_total_days_v_xviiinumberTotal number of inpatient days for all classes of patients for each component as reported on the Hospital and Hospital Health Care Complex Statistical Data and Hospital Wage Index Information (Worksheet S3). Include organ acquisition and HMO days in this column. This amount will not equal the sum of Title V, Title XVIII, Title XIX discharges (columns 5 through 7) when the provider renders services to other than titles V, XVIII, or XIX patients.
Hospital Number of Beds For Adults & Pedshospital_number_of_beds_fornumberThe number of beds available for use by patients at the end of the cost reporting period. A bed means an adult bed, pediatric bed, birthing room, or newborn ICU bed (excluding newborn bassinets) maintained in a patient care area for lodging patients in acute, long term, or domiciliary areas of the hospital. Beds in labor room, birthing room, postanesthesia, postoperative recovery rooms, outpatient areas, emergency rooms, ancillary departments, nurses' and other staff residences, and other such areas which are regularly maintained and utilized for only a portion of the stay of patients (primarily for special procedures or not for inpatient lodging) are not termed a bed for these purposes.
Hospital Total Bed Days Available For Adults & Pedshospital_total_bed_daysnumberTotal bed days available. Bed days are computed by multiplying the number of beds available throughout the period in column 2 by the number of days in the reporting period. If there is an increase or decrease in the number of beds available during the period, multiply the number of beds available for each part of the cost reporting period by the number of days for which that number of beds was available.
Hospital Total Discharges Title V For Adults & Pedshospital_total_dischargesnumberTotal number of discharges including deaths (excluding newborn and DOAs) for each component by program. A patient discharge, including death, is a formal release of a patient.
Hospital Total Discharges Title XVIII For Adults & Pedshospital_total_discharges_1numberTotal number of discharges including deaths (excluding newborn and DOAs) for each component by program. A patient discharge, including death, is a formal release of a patient.
Hospital Total Discharges Title XIX For Adults & Pedshospital_total_discharges_2numberTotal number of discharges including deaths (excluding newborn and DOAs) for each component by program. A patient discharge, including death, is a formal release of a patient.
Hospital Total Discharges (V + XVIII + XIX + Unknown) For Adulthospital_total_discharges_3numberTotal number of discharges including deaths (excluding newborn and DOAs) for each component by program. A patient discharge, including death, is a formal release of a patient.
Cost of Charity Carecost_of_charity_carenumberTotal cost of charity care.
Total Bad Debt Expensetotal_bad_debt_expensenumberThe total facility charges for bad debts (bad debt expense) written off or expected to be written off on balances owed by patients for services delivered during this cost reporting period. Includes such charges for all services except physician and other professional services. For privately insured patients, not included are bad debts that were the obligation of the insurer rather than the patient.
Cost of Uncompensated Carecost_of_uncompensated_carenumberThe total cost of non-Medicare uncompensated care.
Total Unreimbursed and Uncompensated Caretotal_unreimbursed_andnumberThe total cost of unreimbursed and uncompensated care.
Total Salaries From Worksheet Atotal_salaries_from_worksheetnumberTotal salary expense as listed in a hospital's accounting books and records and/or trial balance.
Overhead Non-Salary Costsoverhead_non_salary_costsnumberTotal other non-salary expenses as listed in a Hospital's accounting books and records and/or trial balance.
Depreciation Costdepreciation_costnumberDepreciation cost.
Total Coststotal_costsnumberTotal hospital costs.
Inpatient Total Chargesinpatient_total_chargesnumberThe total inpatient gross patient charges including charity care for that cost center. Included are the appropriate cost centers items reimbursed on a fee schedule (e.g., DME, oxygen, prosthetics, and orthotics). DME, oxygen, and orthotic and prosthetic devices (except for enteral and parental nutrients and intraocular lenses furnished by providers) are paid by the Part B contractor or the regional home health contractor on the basis of the lower of the supplier’s actual charge or a fee schedule. Therefore, not included are Medicare charges applicable to these items in the Medicare charges reported on Inpatient Ancillary Service Cost Apportionment (Worksheet D-3) and Computation of Observation Bed Cost (Worksheet D, Part V). However, included are standard customary charges for these items in total charges reported on Computation of Ratio of Costs to Charges (Worksheet C, Part I). This is necessary to avoid the need to split organizational cost centers such as medical supplies between those items paid on a fee basis and those items subject to cost reimbursement.
Outpatient Total Chargesoutpatient_total_chargesnumberThe total outpatient gross patient charges including charity care for that cost center. Included are the appropriate cost centers items reimbursed on a fee schedule (e.g., DME, oxygen, prosthetics, and orthotics). DME, oxygen, and orthotic and prosthetic devices (except for enteral and parental nutrients and intraocular lenses furnished by providers) are paid by the Part B contractor or the regional home health contractor on the basis of the lower of the supplier’s actual charge or a fee schedule. Therefore, not included are Medicare charges applicable to these items in the Medicare charges reported on Inpatient Ancillary Service Cost Apportionment (Worksheet D-3) and Computation of Observation Bed Cost (Worksheet D, Part V). However, included are standard customary charges for these items in total charges reported on Computation of Ratio of Costs to Charges (Worksheet C, Part I). This is necessary to avoid the need to split organizational cost centers such as medical supplies between those items paid on a fee basis and those items subject to cost reimbursement.
Combined Outpatient + Inpatient Total Chargescombined_outpatient_inpatientnumberThe total inpatient and outpatient gross patient charges including charity care for that cost center. Included are the appropriate cost centers items reimbursed on a fee schedule (e.g., DME, oxygen, prosthetics, and orthotics). DME, oxygen, and orthotic and prosthetic devices (except for enteral and parental nutrients and intraocular lenses furnished by providers) are paid by the Part B contractor or the regional home health contractor on the basis of the lower of the supplier’s actual charge or a fee schedule. Therefore, not included are Medicare charges applicable to these items in the Medicare charges reported on Inpatient Ancillary Service Cost Apportionment (Worksheet D-3) and Computation of Observation Bed Cost (Worksheet D, Part V). However, included are standard customary charges for these items in total charges reported on Computation of Ratio of Costs to Charges (Worksheet C, Part I). This is necessary to avoid the need to split organizational cost centers such as medical supplies between those items paid on a fee basis and those items subject to cost reimbursement.
Wage-Related Costs (Core)wage_related_costs_corenumberTotal core wage-related costs.
Wage-Related Costs (RHC/FQHC)wage_related_costs_rhc_fqhcnumberTotal wage related costs for (RHC/FQHC).
Total Salaries (adjusted)total_salaries_adjustednumberThe wages and salaries paid to hospital employees increased by amounts paid for vacation, holiday, sick, other paid-time-off (PTO), severance, and bonus pay.
Contract Laborcontract_labornumberTotal amount paid for services furnished under contract, rather than by employees, for direct patient care, and top level management services as defined by CMS reimbursement manual.
Wage Related Costs for Part - A Teaching Physicianswage_related_costs_for_partnumberTotal wage related costs for Part-A Teaching physicians.
Wage Related Costs for Interns and Residentswage_related_costs_for_internsnumberTotal wage related costs for interns and residents.
Cash on Hand and in Bankscash_on_hand_and_in_banksnumberThe amounts on this line represent the amount of cash on deposit in banks and immediately available for use in financing activities, amounts on hand for minor disbursements and amounts invested in savings accounts and certificates of deposit. Typical accounts would be cash, general checking accounts, payroll checking accounts, other checking accounts, imprest cash funds, saving accounts, certificates of deposit, treasury bills and treasury notes and other cash accounts.
Temporary Investmentstemporary_investmentsnumberThe amounts on this line represent current securities evidenced by certificates of ownership or indebtedness. Typical accounts would be marketable securities and other current investments.
Notes Receivablenotes_receivablenumberThe amounts on this line represent current unpaid amounts evidenced by certificates of indebtedness.
Accounts Receivableaccounts_receivablenumberIncluded on this line are all unpaid inpatient and outpatient billings. Includes direct billings to patients for deductibles, co-insurance and other patient chargeable items if they are not included elsewhere.
Less: Allowances for Uncollectible Notes and Accounts Receivableless_allowances_fornumberThese are valuation (or contra- asset) accounts whose credit balances represent the estimated amount of uncollectible receivables from patients and third-party payers. Enter this amount as a negative.
InventoryinventorynumberThe costs of unused hospital supplies. Perpetual inventory records may be maintained and adjusted periodically to physical count. The extent of inventory control and detailed record-keeping will depend upon the size and organizational complexity of the hospital. Hospital inventories may be valued by any generally accepted method, but the method must be consistently applied from year to year.
Prepaid Expensesprepaid_expensesnumberThe costs incurred which are properly chargeable to a future accounting period.
Other Current Assetsother_current_assetsnumberThese balances include other current assets not included in other asset categories.
Total Current Assetstotal_current_assetsnumberThese are the Hospital's total current assets.
LandlandnumberThis balance reflects the cost of land used in hospital operations. Included here is the cost of off-site sewer and water lines, public utility, charges for servicing the land, governmental assessments for street paving and sewers, the cost of permanent roadways and of grading of a non- depreciable nature. Unlike building and equipment, land does not deteriorate with use or with the passage of time, therefore, no depreciation is accumulated. The cost of land includes (1) the cash purchase price, (2) closing costs such as title and attorney’s fees, (3) real estate broker’s commission, and (4) accrued property taxes and other liens on the land assumed by the purchaser.
Land Improvementsland_improvementsnumberAmounts on this line include structural additions made to land, such as driveways, parking lots, sidewalks; as well as the cost of shrubbery, fences and walls, landscaping, on-site sewer and water lines, and underground sprinklers. The cost of land improvements includes all expenditures necessary to make the improvements ready for their intended use.
BuildingsbuildingsnumberThis line includes the cost of all buildings and subsequent additions used in hospital operations(including purchase price, closing costs, (attorney fees, title insurance, etc.), and real estate broker commission). Included are all architectural, consulting and legal fees related to the acquisition or construction of buildings, and interest paid for construction financing.
Leasehold Improvementsleasehold_improvementsnumberIncluded on this line are all expenditures for the improvement of a leasehold used in hospital operations.
Fixed Equipmentfixed_equipmentnumberIncludes the cost of building equipment that has the following general characteristics: 1. Affixed to the building, not subject to transfer or removal. 2. A life of more than one year, but less than that of the building to which it is affixed. 3. Used in hospital operations. Fixed equipment includes such items as boilers, generators, engines, pumps, and refrigeration machinery, wiring, electrical fixtures, plumbing, elevators, heating system, air conditioning system, etc.
Major Movable Equipmentmajor_movable_equipmentnumberCosts of equipment included on this line has the following general characteristics: 1. Ability to be moved, as distinguished from fixed equipment (but not automobiles or trucks). 2. A more or less fixed location in the building. 3. A unit cost large enough to justify the expense incident to control by means of an equipment ledger and greater than or equal to $5,000. 4. Sufficient individuality and size to make control feasible by means of identification tags. 5. A minimum life of usually three years or more. 6. Used in hospital operations.
Minor Equipment Depreciableminor_equipment_depreciablenumberCosts of equipment included on this line has the following general characteristics: 1. Ability to be moved, as distinguished from fixed equipment. 2. A more or less fixed location in the building 3. A unit cost large enough to justify the expense incident to control by means of an equipment ledger but less than $5,000. 4. Sufficient individuality and size to make control feasible by means of identification tags. 5. A minimum life of usually three years or more. 6. Used in hospital operations.
Health Information Technology Designated Assetshealth_information_technologynumberThe amounts included here are the acquisition costs of HIT acquired assets in accordance with ARRA 2009, section 4102. Acute care hospitals are required to depreciate such assets in accordance with their applicable depreciation schedules. CAHs are required to identify such assets on this line, but do not depreciate such assets as they will be fully expensed during the year of acquisition.
Total fixed Assetstotal_fixed_assetsnumberThis is the sum of all fixed assets as represented on the Balance Sheet (Worksheet G) lines 12 through 29 Column 1. Note, not all of these lines are included in the PUF.
InvestmentsinvestmentsnumberThis field contains the cost of investments purchased with hospital funds and the fair market value (at date of donation) of securities donated to the hospital.
Other Assetsother_assetsnumberThis is the amount of assets not reported on the Balance Sheet (Worksheet-G-Column-1) within other current assets (Worksheet-G-Line-9-Column-1) or on the Balance Sheet (Worksheet-G) lines 1 through 33, Column1. This could include intangible assets such as goodwill, unamortized loan costs and other organization costs.
Total Other Assetstotal_other_assetsnumberTotal Other Assets are the sum of Other Assets as reported on the Balance Sheet (Worksheet G), lines 31 through 34 Column 1.
Total Assetstotal_assetsnumberThis is the sum of all assets reported on the Balance Sheet (Worksheet G). The figure is arrived at by adding Total Current Assets (Worksheet G-Line-11-Column-1), Total Fixed Assets (Worksheet G-Line-30-Column-1), and Total Other Assets (Worksheet G-Line35-Column-1).
Accounts Payableaccounts_payablenumberThis amount reflects the amounts due trade creditors and others for supplies and services purchased.
Salaries, Wages, and Fees Payablesalaries_wages_and_feesnumberThis amount reflects the actual or estimated liabilities of the hospital for salaries and wages/fees payable.
Payroll Taxes Payablepayroll_taxes_payablenumberThis amount reflects the actual or estimated liabilities of the hospital for amounts payable for payroll taxes withheld from salaries and wages, payroll taxes to be paid by the hospital and other payroll deductions, such as hospitalization insurance premiums.
Notes and Loans Payable (Short Term)notes_and_loans_payable_shortnumberThe amounts on this line represent current amounts owing as evidenced by certificates of indebtedness coming due in the next 12 months.
Deferred Incomedeferred_incomenumberDeferred income is received or accrued income which is applicable to services to be rendered within the next accounting period. Deferred income applicable to accounting periods extending beyond the next accounting period is included as other current liabilities. These amounts also reflect the effects of any timing differences between book and tax or third-party reimbursement accounting.
Other Current Liabilitiesother_current_liabilitiesnumberThis line is used to record any current liabilities not reported on the Balance Sheet (Worksheet-G) under Current Liabilities on lines 37 through 43 Column 1.
Total Current Liabilitiestotal_current_liabilitiesnumberThis is the sum of Current Liabilities reported on the Balance Sheet (Worksheet G) under Current Liabilities on lines 37 through 44 Column 1.
Mortgage Payablemortgage_payablenumberThis amounts reflects the long-term financing obligation used to purchase real estate/property.
Notes Payablenotes_payablenumberThese amounts reflect liabilities of the hospital to vendors, banks and other, evidenced by promissory notes due and payable longer than one year.
Unsecured Loansunsecured_loansnumberThese amounts are not loaned on the basis of collateral.
Other Long Term Liabilitiesother_long_term_liabilitiesnumberThis line is used to record any long-term liabilities not reported on the Balance Sheet (WorkSheet G) under Long Term Liabilities on lines 46 through 48 Column 1.
Total Long Term Liabilitiestotal_long_term_liabilitiesnumberThis is the sum of all Long Term Liabilities reported on the Balance Sheet (Worksheet G) under Long Term Liabilities on lines 46 through 49 Column 1.
Total Liabilitiestotal_liabilitiesnumberThis is the sum of Total Current Liabilities on the Balance Sheet (Worksheet-G-Line-45-Column-1) and Total Long Term Liabilities (Worksheet-G-Line-50-Column-1).
General Fund Balancegeneral_fund_balancenumberThis represents the difference between the total of General Fund Assets (Worksheet-G-Line36) and General Fund Liabilities (Worksheet-G-Line-51) found on the Balance Sheet (Worksheet-G) Column 1.
Total Fund Balancestotal_fund_balancesnumberThis is the total fund balances adjusted for: Specific Purpose Funds, Donor created restricted funds, Donor created unrestricted funds, Governing Body Created, Plant Fund Balances Invested in Plants, Plant Fund Balance - Reserves for Plant Improvement- Replacement and Expansion.
Total Liabilities and Fund Balancestotal_liabilities_and_fundnumberThis is the sum of Total Liabilities and Total Fund Balances found on the Balance Sheet (Worksheet-G) on lines 51 and 59, respectively.
DRG Amounts Other Than Outlier Paymentsdrg_amounts_other_than_outliertextThe amount entered on this line is computed as the sum of the Federal operating portion (DRG payment) paid for PPS discharges during the cost reporting period and the DRG payments made for PPS transfers during the cost reporting period.
DRG amounts before October 1, 2013drg_amounts_before_octobernumberFor cost reporting periods that overlap October 1, 2013 and subsequent years, enter the amount of the federal specific operating portion (DRG payments) paid for PPS discharges and transfers occurring prior to October 1. For example, a calendar year provider would include DRG payments for discharges occurring during the period of (January 1 through September 30).
DRG amounts after October 1, 2013drg_amounts_after_octobernumberFor cost reporting periods that begin or overlap October 1, 2013 and subsequent years, enter the amount of the federal specific operating portion (DRG payments) paid for PPS discharges and transfers occurring on or after October 1. For example, a calendar year provider would include DRG payments for discharges occurring during the period of (October 1 through December 31).
Outlier payments for dischargesoutlier_payments_fornumberThe amount of outlier payments made for PPS discharges during the period.
Disproporationate Share Adjustmentdisproporationate_sharenumberThe payments are arrived at by taking the Allowable DSH Percentage and multiplying it by the "DRG Amounts Other Than Outlier Payments" found on the Calculation of Reimbursement Settlement-Inpatient Hospital Services Under PPS (Worksheet E-PartA-Line1-Column1).
Allowable DSH Percentageallowable_dsh_percentagenumberAllowable DSH precentage. A series of calculations made and described in accordance with 42 CFR 412.106(c) and (d), 42 CFR 412.106(d), 42 CFR 412.106(c)(2) (Pickle Amendment hospitals), if - Hospital and Hospital Health Care Complex Identification Data (Worksheet S2-line-22-column 2) is “Y” for yes, enter 35.00 percent.
Managed Care Simulated Paymentsmanaged_care_simulatednumberThis is the total managed care "simulated payments" from the Provider and Statistical Reimbursement (PS&R). Hospitals receive payments for indirect medical education for managed care patients based on the DRG payment that would have been made if the service had not been a managed care service. The PS&R will capture in conjunction with the PPS PRICER the simulated payments.
Total IME Paymenttotal_ime_paymentnumberTotal IME payments.
Inpatient Revenueinpatient_revenuenumberThis is the inpatient portion of the sum of: Total Inpatient Routine Care Services, Ancillary Services, Outpatient Services, Home Health Agency, Ambulance Services, Outpatient Rehabilitation Providers, Ambulatory Surgical Center(s), Hospice, and other revenues reported on the Statement of Patient Revenues and Operating Expenses (Worksheet-G2-Part1) on lines 17 through 25 Column 1.
Outpatient Revenueoutpatient_revenuenumberThis is the outpatient portion of the sum of: Total Inpatient Routine Care Services, Ancillary Services, Outpatient Services, Home Health Agency, Ambulance Services, Outpatient Rehabilitation Providers, Ambulatory Surgical Center(s), Hospice, and other revenues reported on the Statement of Patient Revenues and Operating Expenses (Worksheet-G2-Part1) on lines 17 through 25 Column 1.
Gross Revenuegross_revenuenumberTotal Patient Revenues, which is the sum of Inpatient Revenue and Outpatient Revenue reported on the Statement of Patient Revenues and Operating Expenses (Worksheet-G2-Part1) on line 28 Columns 1 and 2.
Less Contractual Allowance and discounts on patients' accountsless_contractual_allowancenumberThis line includes total patient revenues not received. This includes: Provision for Bad Debts, Contractual Adjustments, Charity Discounts, Teaching Allowances, Policy Discounts, Administrative Adjustments, and Other Deductions from Revenue.
Net Patient Revenuenet_patient_revenuenumberThis is the net patient revenue which is arrived at by subtracting Gross Revenue (G3-Line-2-Column-1) from Less Contractual Allowance and discounts on patients' accounts (G3-Line-1-Column-1) on the Statement of Revenues and Expenses (Worksheet G3).
Less Total Operating Expenseless_total_operating_expensenumberThis is the total operating expense for a hospital.
Net Income from Service to Patientsnet_income_from_service_tonumberThis is the Net Income from service to patients. This figure is arrived at by subtracting Less Total Operating Expenses (G3-Line-4-Column-1) from Net Patient Revenue (G3-Line-3-Column-1) on the Statement of Revenues and Expenses (Worksheet G3).
Total Other Incometotal_other_incomenumberThis is the Total Other Income which includes any income reported on the Statement of Revenues and Expenses (Worksheet G3) under Other Income on Lines 6 through 24.
Total Incometotal_incomenumberThis is the total income, which is the sum of Total Other Income (G3-Line-25-Column-1) and Net Income (G3-Line-5-Column-1) reported on on the Statement of Revenues and Expenses (Worksheet G3).
Total Other Expensestotal_other_expensesnumberThis is the Total Other Expenses which represents the sum of all other expenses reported on the Statement of Revenues and Expenses (Worksheet G3) line 27 and line 27's subscripts, (for example line 27.01, 27.02…etc.).
Net Incomenet_incomenumberThis is the Net Income, which is arrived at by subtracting Total Other Expenses (G3-Line-28-Column-1) from Total Income (G3-Line-26-Column-1) reported on the Statement of Revenues and Expenses (Worksheet-G-3).
Cost To Charge Ratiocost_to_charge_rationumberThis is the Cost-To-Charge Ratio found under Hospital Uncompensated and Indigent Care Data (Worksheet-S10-Line-2), which is arrived at by taking Total Costs (Worksheet-C-PartI-line-200-column-3) divided by Total Charges (Worksheet-C-PartI- line-200-column-8) from the Computation of Ratio of Costs to Charges (Worksheet-C-Part-I),
Net Revenue from Medicaidnet_revenue_from_medicaidnumberTotal inpatient and outpatient payments received or expected for Title XIX covered services delivered during this cost reporting period. Includes payments for an expansion SCHIP program, which covers recipients who would have been eligible for coverage under Title XIX. Includes payments for all covered services except physician or other professional services, and include payments received from Medicaid managed care programs. If not separately identifiable, disproportionate share (DSH) and supplemental payments should are included in this line. For these payments, reported the amounts represent received or expected for the cost reporting period, net of associated provider taxes or assessments.
Medicaid Chargesmedicaid_chargesnumberTotal charges (gross revenue) for Title XIX covered services delivered during this cost reporting period. These charges should relate to the services for which payments were reported under Net Revenue From Medicaid within Hospital Uncompensated Care Data worksheet (Worksheet S10-Line2-Column1).
Net Revenue from Stand-Alone SCHIPnet_revenue_from_stand_alonenumberTotal payments received or expected for services delivered during this cost reporting period that were covered by a stand-alone SCHIP program. Stand-alone SCHIP programs cover recipients who are not eligible for coverage under Title XIX. Included are payments for all covered services except physician or other professional services, and includes any payments received from SCHIP managed care programs.
Stand-Alone SCHIP Chargesstand_alone_schip_chargesnumberTotal charges (gross revenue) for services delivered during this cost reporting period that were covered by a stand-alone SCHIP program. These charges should relate to the services for which payments were reported within Hospital Uncompensated Care Data (Worksheet S10-Line-9-Column-1), Net Revenue from stand-alone SCHIP.