The forms of the Medicare Cost Reports are divided by different letter series.  Most begin with an S series, which records identifying information on the provider (address, date of Medicare certification, etc.) and volumes of services.

The second series is the A series , which records the costs of the Trial Balance by cost centers, staring with overhead cost centers.  The last cost centers are for services deemed  as non-reimbursable by Medicare.

The A series also allows for reclassifications and adjustments to expenses.

In the B series,  overhead costs are allocated to other cost centers based upon a utilization statistic (square feet, time studies, etc.).  I

In the C and D series, a cost per day and/or service is computed and multiplied by Medicare volume to arrive at Medicare costs.

If there is possibility for a settlement, this is calculated on a separate worksheet, usually part of an E series.

In addition, most Medicare Cost Report also have worksheets for Balance Sheet accounts, Revenues , and Changes in Fund Balances.  These are found in an F or G series.