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Understanding HCFA-2552-92 cost reporting forms.

W C Powell, D A Pierce

    Healthcare Financial Management : Journal of the Healthcare Financial Management Association
    |September 5, 1992
    PubMed
    Summary
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    New Medicare capital regulations may increase Medicare cost reporting data collection by 160 hours. This analysis details changes to Medicare cost reporting worksheets and their impact on data collection requirements.

    Area of Science:

    • Healthcare Administration
    • Health Economics
    • Regulatory Compliance

    Background:

    • The Centers for Medicare & Medicaid Services (CMS) has introduced new capital regulations impacting healthcare providers.
    • These regulations necessitate adjustments in how healthcare facilities report costs associated with capital expenditures.

    Purpose of the Study:

    • To analyze the implications of new Medicare capital regulations on cost reporting.
    • To identify specific changes in Medicare cost reporting worksheets.
    • To estimate the additional data collection burden for providers.

    Main Methods:

    • Review of new Medicare capital regulations.
    • Analysis of revised Medicare cost reporting worksheets (e.g., Worksheet A, B, G).
    • Estimation of data collection time based on worksheet modifications.

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    Main Results:

    • Anticipated increase of up to 160 hours in data collection for Medicare cost reports.
    • Specific worksheets affected include those for capital asset valuation and depreciation.
    • New data fields and revised calculation methodologies are introduced.

    Conclusions:

    • Healthcare providers must prepare for significant administrative burden due to new Medicare capital regulations.
    • Accurate and timely data collection is crucial for compliance and reimbursement under the revised rules.
    • Understanding worksheet changes is essential for efficient cost reporting.