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.