Just as with a personal tax return, a cost report is comprised of groups of schedules and worksheets, most of which are designated by a letter prefix.
The major worksheets and their purposes are listed below.
| Worksheet | Description | Purpose/Goal |
| S Series | Statistical data | To properly report statistics related to payer |
| A Series | Proper classification of expenses by cost center | To report allowable Medicare costs by cost center or department |
| B Series | Matching of costs to revenue by utilization of a step-down approach | Allocation of overhead costs |
| C Series | Matching of cost to revenue – gross revenue by cost center or department | Calculation of cost-to-charge ratios |
| D Series | Calculation of Medicare share of hospital cost | Determine a hospital’s portion of Medicare cost |
| E Series | Calculation of Medicare settlement | Determine amount owed by or owed to the Medicare program |
| G Series | Hospitals Financial Statements | Report the financial statements into the cost report software |
There may be other worksheets that a hospital is required to submit due to the type of services provided. For example, providers that offer renal services will have to complete the I series worksheets, and those that offer provider-based services for Hospice and Home Health will need to submit the H and J series worksheets, respectively.
To learn how an independent Cost Report review can help you identify revenue opportunities and maintain compliance, download The Value of an Independent Cost Report Review.
