Cost Reports Data Available
Cost Reports Available | Cost Report File Format
Cost Report Forms and Worksheets | Cost Reports Worksheets
Medicare Cost Report Online Tutorial Available
The Medicare Cost Report Tutorial is a 30-minute online tutorial designed to give a general introduction to downloading and using the Medicare cost reports in the HCRIS database. If you are interested in viewing the tutorial, please send an email to the ResDAC inbox requesting the URL.
Cost Reports Available
Since April 30, 2002, most of the provider cost reports are available for free from the CMS website. Cost reports available for download include Hospitals, Hospices, Renal Dialysis Facilities, Skilled Nursing Facilities and Home Health Agency.
The cost report files contain the highest status[1] of cost report filed for each provider each year. To find out the most recent data available, click on the provider of interest.
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Provider Hospitals and Health Care Complexes Skilled Nursing Facilities Hospices Renal Dialysis Facilities Home Health Agencies |
Time Period Available Fiscal Year 1996 - current Fiscal Year 1996 - current Fiscal Year 1999 - current Fiscal Year 1994 - current Fiscal Year 1994 - current |
Information about accessing these files is available on the Cost Reports' Requesting Data page.
Cost Report File Format
The downloadable cost reports are available in a relational database format. The cost report data are stored in three different comma separated value files that include the Report file, the Alpha file, and the Numeric file. The Report file contains general information about the provider and cost report submitted. The Alpha file contains character and number values, such as provider address. The Numeric file contains only number values, such as total cost by cost center or total number of beds.
In order to extract the cost report and/or variable of interest, the Report file must be linked to either the Alpha or Numeric file. For more information about the file formats, please see the technical document "Cost Reports File Format".
Cost Report Forms and Worksheets
Each type of provider is required to complete certain standard worksheets, that collectively are referred to as a 'form', that contain descriptive, statistical, and financial information. The list below shows the current form for each provider. For more information about the forms, please go to the Provider Reimbursement Manual - Part II.
| Form | Used By |
| CMS-2552-96 | Hospitals and Health Care Complexes(including all hospital based sub providers) |
| CMS-2540-96 | Freestanding Skilled Nursing Facility and SNF Health Care Complex (including SNF based sub providers) |
| CMS-2540s-97 | Freestanding Skilled Nursing Facility having less than 1500 bed days per year |
| CMS-1728-94 | Freestanding Home Health Agencies (including all HHA based sub providers) |
| CMS-265-94 | Freestanding Renal Dialysis Facility |
| CMS-1984-99 | Freestanding Hospice Program |
| CMS-216-94 | Organ Procurement Organization/Histocompatibility Laboratory Providers |
| CMS-222-92 | Freestanding Rural Health Clinics and Federally Qualified Health Centers |
| CMS-287-92 | Home Office Cost Statement |
| CMS-2088-92 | Outpatient Rehabilitation Providers |
Cost Report Worksheets
The list below shows the major categories of cost report worksheets and the providers that use these worksheets. For more information about the instructions for completing these worksheets, please go to the Provider Reimbursement Manual - Part II.
| S | All Providers | Provider summary information |
| A | All Providers | Adjustments |
| B | All Providers | Cost allocation based on cost center |
| C | All Providers | Cost-to-Charge Ratios |
| D | All Providers | Determining Costs |
| E | Hospitals, SNF | Settlements |
| F | HHA | Financial Statements |
| G | Hospital, SNF, Hospice | Financial Statements |
| H | Hospital, SNF | Determine provider based HHA Medicare Settlement |
| I | Hospital, SNF | Determine provider based renal dialysis costs (Hospital) and RHC/FQHC (SNF) |
| J | Hospital, SNF, HHA | Determine provider based CORF Medicare settlement |
| K | Hospital, SNF, HHA | Determine provider based hospice Medicare costs |
| L | Hospital | Determine provider Medicare capital payment |
| M | Hospital | Determine RHC/FQHC Medicare settlement |
| CM | HHA | Determine provider based CMHC Medicare costs |
| RH | HHA | Determine provider based RHC Medicare costs |
| FQ | HHA | Determine provider based FQHC Medicare costs |
| RF | HHA | Determine provider based RHC/FQHC Medicare costs |
Report Status
Providers may submit more than one cost report, an initial report and then subsequent reports that would contain adjustments and revisions. Each cost report is assigned a status and the order is from 1 to 4 with 1 being the lowest. 1- as submitted, 2-settled without audit, 3-settled with audit, 4-reopened.
Last Modified January 29, 2009