110.00

Cash in Bank -- General

Cash on deposit in a checking account at a bank.

111.00

Cash in Bank -- Payroll

Cash on deposit in a checking account used for payroll purposes only. The balance in this account is usually offset by payables for payroll and withholding.

114.00

Cash in Bank -- Savings

Cash on deposit in bank or Savings and Loan earning interest income.

116.00

Resident Trust

Funds left with the facility by residents for safekeeping, which is either as cash on hand or in a checking/savings account on deposit.

118.00

Petty Cash

Amount of cash retained on the premises to meet the daily requirements for small purchases or to make change for residents and visitors.

120.00

Private

Amounts due from self-pay residents and other Third Parties.

121.00

Medicare Part A

Amounts billed to the Medicare Title XVIII fiscal intermediary for SNF services.

122.00

Medicare Part B

Amounts billed to the Medicare Title XVIII fiscal intermediary for Part B services.

122.10

Medicare Coinsurance/Deductible

Amounts billed to the resident or third party for coinsurance or deductible for Medicare services.

123.00

Medicaid

Amounts due from the Department of Human Services (DHS) for services provided to Medicaid residents.

123.10

Medicaid Resident Liability

Amounts due from the Medicaid resident or third party for his care as established by the local DHS county office.

124.00

Nurse Aide Training & Testing

Amounts due from Medicaid/Medicare/ Private Pay/etc. for Nurse Aide Training and/or Testing.

130.00

Allowance for Doubtful Accounts

Estimate of accounts receivable which will not be collected.

135.00

Nursing Supplies

The value of supplies on hand used for the professional care of the resident (i.e., medical and nursing supplies).

136.00

Food

The value of food and food items on hand.

137.00

Food Supplements

The value of food supplements such as Ensure, etc. on hand.

138.00

Linen

The value of sheets, blankets, pillow cases and gowns on hand.

139.00

Incontinence Supplies

The value of incontinence supplies such as diapers and underpads on hand.

145.00

Insurance

Insurance Premiums paid in a current period that apply to coverage in a future period.

146.00

Real Estate Taxes

Real estate taxes paid in advance which apply to future cost reporting periods.

147.00

Personal Property Taxes

Taxes levied on furniture and equipment, which are paid and applied to future cost reporting periods.

151.00

Land -- Nursing Home

Cost of land that is used as the site of the facility building.

152.00

Land Improvements

Cost of paving, parking lot improvements, lighting standards, shrubs or other land improvements not attached to the building. These assets will be included with Buildings and Improvements on the Form 7 Depreciation Schedule.

155.00

Buildings

The cost of buildings and attached assets (central heat/air, carpeting, etc.) used in providing resident care.

156.00

Building Improvements

The cost of remodeling done to building used in providing resident care.

160.00

Equipment

Movable equipment costing $2,500 or more, e.g., beds, ovens, freezers, typewriters, computers, desks, etc.

161.00

Software

Cost of software owned by the facility.

164.00

Vehicles

Cost of automotive vehicles owned by the facility.

166.00

Leasehold Improvements

The cost incurred by the facility for improvements on rented or leased property used for resident care.

170.00

Accumulated Depreciation

Depreciation expense taken during the current period as well as prior years on the above assets.

181.00

Deposits Utilities

Amounts on deposit as security with utility companies.

182.00

Deposits Leases

Amounts on deposit (or last month's rent paid at the beginning of a lease with lessor as security.

183.00

Organization Costs

Net costs incurred in formation of the business the benefits of which will be received over future periods.

184.00

Goodwill

Difference, recorded on the books of the purchaser, of the excess purchase price over the book value of the net tangible assets of an acquired operating entity. Includes any amounts paid to the seller for the permit of approval licensure, covenants not to compete, etc.

201.00

Accounts Payable

Amounts due to suppliers for services rendered or supplies received.

205.00

Payroll Payable

Payroll amounts due to employees, not yet paid.

206.00

Current Portion of Long Term Debt

Amounts owed for long term debt for the current period, not yet paid.

207.00

Resident's Deposits

Amounts owed to residents for funds left with the facility for safekeeping.

221.00

Federal Income Tax

Amount of Federal Income Tax withheld from employee's gross pay, not yet remitted.

222.00

FICA (Social Security)

FICA withheld from employee's gross pay, not yet remitted.

223.00

State Income Tax

Amount of State Income Tax withheld from employee's gross pay, not yet remitted.

226.00

Union Dues

Amount of union dues withheld from employee's gross pay.

227.00

Insurance

Amount of insurance premiums withheld from employee's gross pay.

230.00

FICA

Social Security taxes owed by employer in addition to those withheld from employees pay.

231.00

Unemployment Taxes

Unemployment Insurance payroll taxes owed by the employer.

235.00

Worker's Comp

Worker's Compensation premiums owed by the employer.

241.00

Real Property Tax

Amount owed for taxes levied upon the real property (land and buildings) owned by the facility.

242.00

Personal Property Tax

Amount owed for taxes levied upon the personal property (furniture and equipment) owned by the facility.

243.00

Federal Income Tax

Amount due to Federal Government for taxes levied by it on the net income of the facility.

244.00

State Income Tax

Amount due to the state for taxes levied by it on the net income of the facility.

245.00

Sales Tax

Taxes, passed on to the customers or residents, levied on the retail sale of the facility, which are owed by the facility to state and local governments.

Amount due to a third party, which is usually made as a result of an agreement to accept cost as payment to a contracting agent.

253.00

Medicare

Amount due to Medicare fiscal intermediary based on cost settlement.

255.00

Medicaid

Amount due to the Department of Human Services.

261.00

Mortgage Payable

Amount due on mortgages, against the facility's real property and improvements owned, with term longer than one year.

263.00

Notes Payable

Amount due on secured notes payable with term longer than one year. Note that amount due to owner and/or related organizations should be separated.

301.00

Capital

Owner's capital at balance sheet date.

310.00

Capital Stock

The par or stated value of stock owned at balance sheet date.

320.00

Paid in Capital

The amount of capital in excess of par or stated value of stock at balance sheet date.

392.00

Retained Earnings

Accumulated earnings after income taxes and after dividends have been paid to stockholders.

393.00

Net Profit or (Loss)

Net profit or (loss) from operation for current year to date before provisions for income taxes have been made.

395.00

Proprietor Draw

Amount withdrawn from the business by the owner(s) in cases where the facility is not a corporation.

The gross charges made to residents for room and board services, including general nursing, dietary, housekeeping and all other commonly used services and supplies available to all residents and normally expressed as a daily or monthly rate.

In lieu of recording all charges and contractual adjustments, these accounts may be used to record amounts received (cash basis) during the period and applicable accrual adjustments at the beginning and end of the period.

402.00

Private, Other Third Party

Amounts billed to self-pay residents and other third parties for services/supplies, which are reimbursed on a per diem or monthly basis.

404.00

Medicare Part A

Amounts billed to the Medicare Title XVIII Part A fiscal intermediary for SNF services/supplies, which are reimbursed on a per diem basis. This is the daily amount billed for room & board and does not include the Medicare Part A ancillary services/supplies which are billed separately.

405.00

Medicaid

Amounts billed to Medicaid for services/supplies, which are reimbursed on a per diem basis.

In lieu of recording all changes and adjustments, these accounts may be used to record amounts received (cash basis) during the period and applicable accrual adjustments at the beginning and end of the period.

410.00

Medicare Part A Physical Therapy

Amounts billed to Medicare Part A for physical therapy services and supplies.

410.10

Medicare Part B Physical Therapy

Amounts billed to Medicare Part B for physical therapy services and supplies.

410.20

Other Physical Therapy

Amounts billed to other Third Parties and nonresidents/employees/etc. for physical therapy services and supplies.

411.00

Medicare Part A Occupational Therapy

Amounts billed to Medicare Part A for occupational therapy services and supplies.

411.10

Medicare Part B Occupational Therapy

Amounts billed to Medicare Part B for occupational therapy services and supplies.

411.20

Other Occupational Therapy

Amounts billed to other Third Parties and nonresidents/employees/etc. for occupational therapy services and supplies.

412.00

Medicare Part A Speech Therapy

Amounts billed to Medicare Part A for speech therapy services and supplies.

412.10

Medicare Part B Speech Therapy

Amounts billed to Medicare Part B for speech therapy services and supplies.

412.20

Other Speech Therapy

Amounts billed to other Third Parties and nonresidents/employees/etc. for speech therapy services and supplies.

413.00

Medicare Part A Oxygen/Inhalation Therapy

Amounts billed to Medicare Part A for oxygen/inhalation therapy services and supplies.

413.10

Medicare Part B Oxygen/Inhalation Therapy

Amounts billed to Medicare Part B for oxygen/inhalation therapy services and supplies.

413.20

Other Oxygen/Inhalation Therapy

Amounts billed to other Third Parties and nonresidents/employees/etc. for oxygen/inhalation therapy services and supplies.

414.00

Medicare Part A Intravenous Therapy

Amounts billed to Medicare Part A for intravenous therapy services and supplies.

414.10

Medicare Part B Intravenous Therapy

Amounts billed to Medicare Part B for intravenous therapy services and supplies.

414.20

Other Intravenous Therapy

Amounts billed to other Third Parties and nonresidents/employees/etc. for intravenous therapy services and supplies.

415.00

Medicare Part A Pharmacy

Amounts billed to Medicare Part A for drugs and pharmaceuticals.

415.20

Other Pharmacy

Amounts billed to other Third Parties and nonresidents/employees, etc. for drugs and pharmaceuticals.

416.00

Medicare Part A Nursing/Medical Supplies

Amounts billed to Medicare Part A for nursing and medical supplies.

416.10

Medicare Part B Nursing/Medical Supplies

Amounts billed to Medicare Part B for nursing and medical supplies.

416.20

Other Nursing/Medical Supplies

Amounts billed to other Third Parties and nonresidents/employees/etc. for nursing and medical supplies.

417.00

Medicare Part A Laboratory

Amounts billed to Medicare Part A for laboratory services and supplies.

417.10

Medicare Part B Laboratory

Amounts billed to Medicare Part B for laboratory services and supplies.

417.20

Other Laboratory

Amounts billed to other Third Parties and nonresidents/employees/etc. for laboratory services and supplies.

418.00

Part A X-Ray/Radiology

Amounts billed to Medicare Part A for X-Ray/Radiology services and supplies.

418.10

Part B X-Ray/Radiology

Amounts billed to Medicare Part B for X-Ray/Radiology services and supplies.

418.20

Other X-Ray/Radiology

Amounts billed to other Third Parties and nonresidents/employees/etc. for X-Ray/Radiology services and supplies.

419.00

Part A Other Miscellaneous Ancillary

Amounts billed to Medicare Part A for miscellaneous ancillary services and supplies.

419.10

Part B Other Miscellaneous Ancillary

Amounts billed to Medicare Part B for miscellaneous ancillary services and supplies.

419.20

Other Miscellaneous Ancillary

Amounts billed to other Third Parties and nonresidents/employees/etc. for miscellaneous ancillary services and supplies.

430.00

Television

Amounts received and receivable from television rental and cable fees from residents.

432.00

Beauty and Barber

Amounts received and receivable from the provision of beauty and barber services.

434.00

Personal Items

Amounts received and receivable from the sale of personal items such as toothpaste, razor blades, shaving cream, etc.

436.00

Vending

Amounts received and receivable from the sale of products in vending machines, such as candy bars and soda pop.

438.00

Rental

Amounts received and receivable from the rental of space or equipment.

440.00

Interest

Amounts received and receivable for interest earned on cash deposits or notes and accounts receivable.

442.00

Arts & Crafts

Amounts received and receivable from the sale of arts and craft items.

444.00

Meal

Amounts received and receivable from the sale of meals to guests and employees.

446.00

Laundry

Amounts received and receivable from the sale of laundry services.

448.00

Contributions, Gifts, Grants

Amounts received and receivable from contributions, gifts and grants.

449.00

Criminal Records Check

Amounts received and receivable for reimbursement of criminal records check disbursements.

450.00

Other

Amounts received and receivable for which a specific account is not established.

Contractual adjustments made to resident care revenue to reflect settlements for the difference between the billed amounts as recorded per general ledger revenue accounts and contracted amounts actually paid. These adjustments are usually made as a result of an agreement to accept payment amounts from a contracting third party agent which are less than the billed amounts.

501.00

Private Pay & Other Third Party Contractual Adjustment

Contractual adjustments made to Private Pay and Other Third Party covered charges.

503.00

Medicare Part A Contractual Adjustment

Contractual adjustments made to Medicare Part A covered charges.

504.00

Medicaid Contractual Adjustment

Contractual adjustments made to Medicaid covered charges.

505.00

Medicare Part B Contractual Adjustment

Contractual adjustments made to Medicare Part B covered charges.

Year end adjustments to reduce billed amounts to estimated collectible amounts as recorded per general ledger revenue accounts.

522.00

Private Pay & Other Third Party Allowance

Allowance adjustment made to Private Pay and Other Third Party covered charges.

524.00

Medicare Part A Allowance

Allowance adjustment made to Medicare Part A covered charges.

525.00

Medicaid Allowance

Allowance adjustment made to Medicaid covered charges.

526.00

Medicare Part B Allowance

Allowance adjustment made to Medicare Part B covered charges.

601.00

Salaries - RNs

Salaries of Registered Nurses (excluding the DON).

602.00

Salaries - LPNs

Salaries of Licensed Practical Nurses.

603.00

Salaries - Aides

Salaries of Nurse Aides.

603.10

Salaries - Medication Assistants

Salaries of Medication Assistants-Certified

604.00

Salaries - Assistant Director of Nursing

Salaries of the Assistant Director of Nursing.

605.00

Salaries - Director of Nursing

Salaries of the Director of Nursing who is in a supervisory position.

606.00

Salaries - Occupational Therapists

Salaries of occupational therapists.

607.00

Salaries - Physical Therapists

Salaries of physical therapists.

608.00

Salaries - Speech Therapists

Salaries of speech therapists.

609.00

Salaries - Other Therapists

Salaries of therapists other than occupational, physical or speech therapists.

610.00

Salaries - Rehab Nurse Aide

Salaries of rehabilitation nurse aide. Each facility should have a nursing assistant who is designated to be the Rehabilitative nurse aide. This aide should be trained by the therapist to provide the maintenance program for those residents who require these services.

611.00

FICA - Direct Care

Cost of employer's portion of Social Security Tax for direct care staff.

612.00

Group Health - Direct Care

Cost of employer's contribution to employee Health Insurance for direct care staff.

613.00

Pensions - Direct Care

Cost of employer's contribution to employee pension plan for direct care staff.

614.00

Unemployment Taxes - Direct Care

Cost of employer's contribution to State and Federal unemployment taxes for direct care staff.

615.00

Uniform Allowance - Direct Care

Cost of uniform allowance or uniforms given to staff as a fringe benefit for direct care staff.

616.00

Worker's Comp - Direct Care

Cost of worker's compensation insurance for direct care staff.

617.00

Other Fringe Benefits - Direct Care

Cost of other fringe benefits offered to direct care staff not specifically listed in the categories above. These must be included in the facility's benefits policy.

618.00

Contract - Aides

Cost of Certified Nurse Aides hired through contract that are not on the facility payroll.

618.10

Contract - Medication Assistants

Cost of Medication Assistants-Certified hired through contract that are not on the facility payroll.

619.00

Contract - LPN's

Cost of LPN's and graduate practical nurses hired through contract that are not on facility payroll.

620.00

Contract - RN's

Cost of RN's and graduate nurses hired through contract that are not on facility payroll.

621.00

Contract - Occupational Therapists

Cost of occupational therapists hired through contract that are not on the facility payroll.

622.00

Contract - Physical Therapists

Cost of physical therapists hired through contract that are not on facility payroll.

623.00

Contract - Speech Therapists

Cost of speech therapists hired through contract that are not on facility payroll.

624.00

Contract - Other Therapists

Cost of therapists other than occupational, physical, and speech therapists hired through contract that are not facility employees.

625.00

Consultant Fees - Nursing

Fees paid to nursing personnel, not on the facility payroll, for providing advisory and educational services to the facility.

626.00

Training - Direct Care

Cost of training related to resident care for RN's, LPN's and Certified Nurse Aides. Also includes travel costs associated with this training. Does not include training cost for Nurse Aide certification.

627.00

Over the Counter Drugs

Cost of over the counter drugs provided to its residents such as pain relievers, cough and cold medications, Rubbing Alcohol, aspirin.

628.00

Oxygen

Cost of oxygen and related supplies.

629.00

Medical Supplies - Direct Care

Cost of providing direct medical care, including single use disposable items and consumable supplies that are used in the course of providing direct medical care to a resident, such as catheters, syringes, sterile dressings, prep supplies, alcohol pads, Betadine solution in bulk, tongue depressors, and cotton balls. Includes minor medical equipment used in providing direct medical care such as thermometers, sphygmomanometers, stethoscopes, etc.

629.10

Medical Supplies - Point of Care

Cost of Point of Care Software Applications that does not require capitalization.

630.00

Therapy Supplies

Cost of supplies used directly by the therapy staff for rendering therapeutic services to the residents of the facility.

631.00

Raw Food

Cost of food products used to provide meals and snacks to residents.

632.00

Food Supplements

Cost of food products given in addition to normal meals and snacks under doctor's orders (Ensure, etc.).

633.00

Incontinence Supplies

Cost of incontinence supplies to include diapers and underpads.

634.00

Dental

Cost of dental services.

635.00

Consultant Fees - Dental

Fees paid to a dentist, not on the facility payroll, for providing advisory and educational services to the facility.

636.00

Drugs - Legend

Cost of prescription drugs prescribed by the physician as medically necessary, provided by the facility to its residents.

637.00

Laboratory

Cost of laboratory procedures such as blood tests and urinalysis provided to it's on residents.

637.10

X-Ray

Cost of providing radiological services to its residents.

701.00

Salaries - Administrator

Salaries of licensed administrators excluding owners.

702.00

Salaries - Assistant Administrator

Salaries of licensed assistant administrators excluding owners.

703.00

Salaries - Dietary Supervisor

Salaries of dietary supervisors.

703.10

Salaries - Dietary Staff

Salaries of kitchen personnel including cooks, helpers and dishwashers.

704.00

Salaries - Housekeeping Supervisor

Salaries of housekeeping supervisors.

704.10

Salaries - Housekeeping Staff

Salaries of housekeeping personnel including maids and janitors.

705.00

Salaries - Laundry Supervisor

Salaries of laundry supervisor.

705.10

Salaries - Laundry Staff

Salaries of laundry personnel except supervisors.

706.00

Salaries - Maintenance Supervisor

Salaries of the maintenance supervisors.

706.10

Salaries - Maintenance Staff

Salaries of personnel involved in operating and maintaining the physical plant, including maintenance men or plant engineer excluding the maintenance supervisor.

707.00

Salaries - Medical Records

Salaries of medical records personnel.

708.00

Salaries - Other Administrative

Salaries of other administrative personnel not included in other accounts.

708.10

Salaries - Bookkeeper

Salaries of personnel responsible for accumulating and maintaining financial and statistical records.

708.20

Salaries - Receptionist

Salaries of personnel answering telephones, greeting visitors, answering questions and performing secretarial functions.

709.00

Salaries - Activities

Salaries of Activities staff.

710.00

Salaries - Pharmacy

Salaries of pharmacy employees.

711.00

Salaries - Social Services

Salaries of personnel providing an ongoing program of activities designed to meet, in accordance with the comprehensive assessment, the interest and the physical, mental and psychosocial well being of the residents.

712.00

Salaries - Owner or Owner/Administrator

Salaries of all owners of the facility.

713.00

FICA - Indirect, Administrative & Operating

Cost of employer's portion of Social Security Tax for indirect, administrative & operating staff.

714.00

Group Health - Indirect, Administrative & Operating

Cost of employer's contribution to employee Health Insurance for indirect, administrative & operating staff.

715.00

Pensions - Indirect, Administrative & Operating

Cost of employer's contribution to employee pension plan for indirect, administrative & operating staff.

716.00

Unemployment Taxes - Indirect, Administrative & Operating

Cost of employer's contribution to State and Federal unemployment taxes for indirect, administrative & operating staff.

717.00

Uniform Allowance - Indirect, Administrative & Operating

Cost of uniform allowance or uniforms given to staff as a fringe benefit for indirect, administrative & operating staff.

718.00

Worker's Comp - Indirect, Administrative & Operating

Cost of worker's compensation insurance for indirect, administrative & operating staff.

719.00

Other Fringe Benefits - Indirect, Administrative & Operating

Cost of other fringe benefits offered to administrative staff not specifically listed in the categories above. These should be included in the facilities benefits policy.

720.00

Contract - Dietary

Cost of dietary services and personnel hired through contract that are not facility employees.

721.00

Contract - Housekeeping

Cost of housekeeping services and personnel hired through contract that are not facility employees.

722.00

Contract - Laundry

Cost of laundry services and personnel hired through contract that are not facility employees.

723.00

Contract - Maintenance

Cost of maintenance services and personnel hired through contract that are not facility employees, includes electricians, plumbers, locksmiths, etc.

724.00

Consultant Fees - Dietitian

Fees paid to consulting registered dietitians for advisory and educational services.

725.00

Consultant Fees - Medical Records

Fees paid to consulting medical records Accredited Records Technicians or Medical Records Administrator for advisory and educational services.

726.00

Consultant Fees - Activities

Fees paid to activities personnel, not on the facility payroll, for providing advisory services to the facility.

727.00

Consultant Fees - Medical Director

Fees paid to a medical doctor, not on the facility payroll, for providing advisory and educational services to the facility.

728.00

Consultant Fees - Pharmacy

Fees paid to a registered pharmacist, not on the facility payroll, for providing advisory and educational services to the facility.

729.00

Consultant Fees - Social Worker

Fees paid to a social worker, not on the facility payroll, for providing advisory and educational services to the facility.

730.00

Consultant Fees - Therapists

Fees paid to licensed therapists, not on the facility payroll, for providing advisory and educational services to the facility.

731.00

Barber & Beauty Expense - Allowable

The cost of barber and beauty services provided to residents by facility staff.

732.00

Medical Transportation

Cost of providing residents medical transportation to local community providers when the facility does not use facility vehicles.

732.10

Business Related Mileage

Amounts claimed (rate per mile) for facility owned or other vehicles used in providing residents medical transportation to local “community” providers or used for business related mileage.

733.00

Resident Activities

Cost of resident activities should include pastoral services, recreational activities and supplies (games, puzzles, art supplies).

733.10

Supplies - Care Related

Personal hygiene items. Soaps, deodorants, shampoos, toothbrush, toothpaste, razor, razor blades etc. Includes minor equipment provided by the facility that is not used in providing direct medical care such as water pitchers, wash basin, emesis basin, bedpan, urinal, hot water bottles, heating pads, crutches, walkers, etc. Includes nurse charting forms, admission forms, medication and treatment records, physician order forms.

735.00

Accounting Fees

Fees paid for the preparation of the cost report, audits of the financial records, bookkeeping services, tax return preparation of the nursing facility and other related services, excluding personal tax planning and personal tax return preparation.

735.10

Payroll Processing

Fees paid to banks, data processing companies, or accounting firms for preparing the facility payroll.

736.00

Advertising for Labor/Supplies

Advertising expense limited to classified advertisements for the purpose of procurement of resident care related labor or supplies. Advertisements, including yellow page listings, designed to promote the facility or to solicit residents are not allowable.

737.00

Amortization Exp. - Non-Capital

Costs incurred for legal and other expenses when organizing a corporation should be amortized over a period of 60 months.

738.00

Bank Service Charges

Fees paid to banks for service charges, excluding penalties and insufficient funds charges.

739.00

Criminal Records Check

Costs incurred for criminal records checks for employee and job applicants.

740.00

Data Processing Fees

Cost of purchased services for data processing systems and services.

741.00

Dietary Supplies

Cost of consumable items such as soap, detergent, napkins, paper cups, straws, etc. used in the dietary department.

741.10

Dietary Non-Expendable Supplies

Cost of non-expendable dietary supplies such as forks, spoons, trays, plates, cups, bowls, glasses, etc.

742.00

Dues

Cost of dues paid for membership in industry associations.

743.00

Educational Seminars & Training

The cost of registration for attending educational seminars and training by employees of the facility and costs incurred in the provision of in-house training for facility staff. Do not include travel.

744.00

Governing Body

Cost of Governing Body.

745.00

Housekeeping Supplies

Cost of consumable housekeeping items including waxes, cleaners, soap, brooms and lavatory supplies.

746.00

Interest Expense - Non-Capital

Interest paid on short term borrowing for facility operations.

747.00

Laundry Supplies

Cost of consumable goods used in the laundry including soap, detergent, starch and bleach.

748.00

Legal Fees

Fees paid to attorneys.

749.00

Linen & Laundry

Cost of sheets, blankets, pillows and gowns.

750.00

Miscellaneous

Cost incurred in providing nursing facility services that cannot be assigned to any other account.

750.10

License Fees

Fees for licenses including state, county and local business licenses as well as nursing facility and administrator licensing fees.

750.20

Printing

Cost of printing forms and stationary including accounting and census forms, charge tickets, facility letterhead, etc.

752.00

Management Fees & Home Office

The cost of purchased management services or home office costs incurred that are allowable to the provider.

753.00

Office Supplies

Cost of consumable items used in the business office (pencils, erasers, paper, staples, computer paper, ribbons).

753.10

Subscriptions

Cost of subscribing to newspapers, magazines and periodicals for facility use.

754.00

Postage

Cost of postage including stamps, metered postage, freight charges and courier services.

755.00

Repairs & Maintenance

Cost of supplies and services used to repair the facility building, furniture and equipment (include light bulbs, nails, lumber, glass).

755.10

Vehicle Maintenance

Costs of maintaining facility vehicles including gas, oil, tires and auto insurance.

755.20

Painting

Supplies and services.

755.30

Gardening

Supplies and services for lawn care.

756.00

Taxes, Other

The cost of taxes paid that are not included in any other account.

757.00

Telephone & Communications

Cost the telephone services, WATTS lines and FAX services.

758.00

Travel

Cost of travel (airfare, mileage, lodging, meals, etc.) by Administrator and other authorized personnel to attend professional and continuing educational seminars and meetings related to their position within the facility.

759.00

Utilities

Cost of utility services not specified in other accounts such as cable TV for common areas..

759.10

Utilities - Heating

Cost of gas, or other heating fuel services.

759.20

Utilities - Electricity

Cost of electric services.

759.30

Utilities - Water, Sewer & Garbage

Cost of water, sewer and garbage collection.

760.00

Depreciation - Vehicles

Depreciation on vehicles.

760.10

Depreciation - Software

Depreciation on software.

761.00

Interest - Vehicles

Interest paid or accrued on notes, mortgages, and other loans, the proceeds of which were used to purchase facility vehicles.

801.00

Amortization Expense - Capital

Legal and other costs incurred when financing the facility which are amortized over the life of the mortgage.

802.10

Depreciation - Land Improvements

Depreciation on improvements having a limited life made to the land of the facility (paving, landscaping).

802.20

Depreciation - Building

Depreciation on the facility's building and attached assets.

802.30

Depreciation - Building Improvements

Depreciation on major additions or improvements to the facility. For example a new laundry or dining room.

802.40

Depreciation - Equipment

Depreciation on items of movable equipment costing $2,500 or more such as beds, floor polishers, stoves, washing machines, computers, etc.

802.41

Depreciation - Point of Care

Depreciation expense associated with point of care software applications.

802.50

Depreciation - Leasehold Improvements

Depreciation on major additions or improvements to building or plant where the facility is leased and the cost of the changes are incurred by the lessee.

802.60

Depreciation - Generator

Depreciation on generators approved by the Office of Long Term Care under Act 1602 of 2001.

803.10

Interest - Land/Building

Interest paid or accrued on notes, mortgages and other loans, the proceeds of which were used to purchase the facilities real property (land and building).

803.20

Interest -Furniture/Equipment

Interest paid or accrued on notes, mortgages, and other loans, the proceeds of which were used to purchase the facility's furniture and equipment.

803.30

Interest - Generator

Interest paid or accrued on notes the proceeds of which were used to purchase generators approved by the Office of Long Term Care under Act 1602 of 2001.

803.40

Interest - Point of Care

Interest expense associated with point of care software applications.

804.00

Property Insurance

Cost of fire and casualty insurance on facility buildings and equipment.

805.00

Insurance - Professional Liability

Cost of premiums for insuring the facility against injury and malpractice claims. The allowable insurance premium cost for nursing facilities (excluding Arkansas Health Center) is capped at $2,500 per licensed bed as of the end of the cost reporting period.

806.00

Property Taxes

Cost of taxes levied on the facility's land and buildings.

807.00

Rent - Building

Cost of leasing the facility's real property (land and building).

808.00

Rent - Furniture & Equipment

Cost of leased or rented furniture and equipment for the facility.

809.00

Rent - Point of Care

Rent expense associated with point of care software applications.

820.00

Quality Assurance Fee

Cost of the quality assurance fee paid monthly to the Department of Human Services.

831.00

Advertising

Cost of advertisements in magazines, newspapers, trade publications, radio, TV and yellow pages which seeks to increase resident utilization of the nursing facility.

832.00

Bad Debts

Accounts receivable written off as uncollectable.

833.00

Barber & Beauty

Cost directly related to the provision of beauty and barber services to residents. The cost of beauty and barber services provided by facility staff are considered allowable costs and should be recorded in account 731.00.

834.00

Contributions

Amounts donated to charitable, political or other organizations.

836.00

Income Taxes -- State & Federal

Taxes on net income levied or expected to be levied by the federal or state government.

837.00

Insurance -- Officers

Cost of life insurance on officers and/or key employees of the facility.

839.00

Non-Working Officer's Salaries

Salaries and other compensation paid to non-working officers.

840.00

Nurse Aide Testing

Costs incurred in having nurse aides tested in order to meet OBRA 1987 provisions that have been or will be submitted to the Division of Medical Services for direct reimbursement. This includes both the Medicaid and non-Medicaid portion of the expenses.

841.00

Nurse Aide Training

Costs incurred in having nurse aide training in order to meet OBRA 1987 provisions that have been or will be submitted to the Division of Medical Services for direct reimbursement. This includes both the Medicaid and non-Medicaid portion of the expenses.

842.00

Other Non-Allowable Cost

Other costs that are considered non-allowable in accordance with other provisions of the state plan that does not have a specific account established.

842.10

Gift Shop

Cost of products sold in the gift shop and other costs that are directly associated with the sale of those products.

843.00

Penalties & Sanctions

Penalties and sanctions assessed by the Division of Medical Services, the Internal Revenue Service or the State Tax Commission, insufficient funds charges, etc..

844.00

Television

Cost of television sets used in the residents' rooms or for providing cable TV to the residents' rooms..

845.00

Vending Machines

Cost of items sold to employees, residents and the general public including candy bars and soft drinks.

846.00

Goodwill Amortization

Amortization of amount paid for a facility in excess of the book value of its tangible assets.