42 C.F.R. § 413.321

Simplified cost report for SNFs

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SNFs electing to be paid under the prospectively determined payment rate system may file a simplified cost report. The cost report contains a simplified method of cost finding to be used in lieu of cost methods described in § 413.24(d). This method is specified in the instructions for Form CMS-2540S, contained in sections 3000-3027.3 of Part 2 of the Provider Reimbursement Manual. This form may not be used by hospital-based SNFs or SNFs that are part of a health care complex. Those SNFs must file a cost report that reflects the shared services and administrative costs of the hospital and any other related facilities in the health care complex.

Notes of Decisions
Cited in 2 cases, 2007–2008 · leading case: Cmty. Care, LLC v. Leavitt, 537 F.3d 546 (5th Cir. 2008).
Cmty. Care, LLC v. Leavitt, 537 F.3d 546 (5th Cir. 2008). · cites it 3× “CCH also points to various other provisions requiring a hospital and a hospital-based SNF to submit one cost report — notably 42 C.F.R. § 413.321 , 5 PRM § 2414.5, 6 and a PRM transmittal letter addressing cost reporting requirements for an institutional complex 7 — arguing that…”
Cmty. Care, L.L.C. v. Leavitt, 477 F. Supp. 2d 751 (E.D. La. 2007). “” 42 C.F.R. 413.321. The Deputy Administrator addressed this argument reasoning that the “purpose of the multiple complex report is to ensure the appropriate allocation of costs between various component for shared services and administrative costs .”
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