This worksheet is where we reclassify expenses between cost centers.
What is Worksheet A-6?
100
Cost reports are due this many months after year-end.
What is 5 months?
100
Medical director pay, supervisory pay, FICA, Workers' Comp, and Umployment taxes.
What are allowable provider expenses?
100
This type of lease will become a liability on the balance sheet when GASB 87 becomes effective (periods begining after 12/15/19).
What is an operating lease?
100
The newest DZA Partner.
Who is Shaun Johnson?
200
This schedule is where patient revenue is reported.
What is Worksheet C?
200
The percentage that Medicare reimburses Medicare bad debt at.
What is 65%?
200
Snow removal or landscaping provided by the county, costs related to warrant processing, any expense incurred by another organization on your hospital's behalf.
What is a related party expense that can be claimed on your cost report?
200
This is a good way to estimate your end of year Medicare settlement before the year has ended.
hint: DZA can prepare this for you
What is an interim cost report?
200
Tammy George works at this hospital, located in the same city that Goonies was filmed in.
What is Columbia Memorial Hospital in Astoria?
300
This is where overhead expenses are allocated to revenue producing cost centers.
hint: often referred to as the stepdown
What is Worksheet B-1?
300
Lobbying, cable tv, sponsorships, and interest expense to the extent of interest revenue.
What are nonallowable expenses or A-8 adjustments?
300
As a cost based hospital providing this level of care in the hospital, instead of your nursing home, is beneficial for Medicare reimbursement.
What are swing beds?
300
Effective in 2016 under FASB, these unusual and infrequent transactions no longer need to be shown separately on the income statement (still need to include in the notes though).
What are extraordinary items?
300
1 of the 2 non-DZA people that have been to all 10 DZA seminars.
Who is Rhonda Handly or Jyl Ruland?
400
This schedule is where hospital based provider expenses are removed.
What is Worksheet A-8-2?
Remember: medical director fees and ER on-call time is allowable so do those time studies and add med director fees to your provider's contracts!
400
2 of the 3 ways to determine ER provider's patient time versus down time.
What is:
- Actual time
- Time study
- ER logs
400
Assisted living facilities, dialysis (unless IP only), home health agencies, hospices, physician costs.
What are non cost based departments?
400
Under FASB, in order to capitalize this, the hospital must take possession without penalty and be able to run the software without the vendor's help. Hint: named after the fluffy white things in the sky.
What is Cloud Computing?
400
This hospital sent the most people (5).
Who is North Canyon Medical Center?
500
This schedule is now used to calculate Medicare DSH.
What is Worksheet S-10?
500
After a cost report is finalized, and has an NPR date, you have this many years to request a re-opening without an appeal.
What is 3 years?
500
The 50% of the per-diem calculation that the hospital is responsible for tracking.
hint: overstating these will decrease your per-diem rate
What are patient days?
500
Formerly known as a capital lease under FASB.
What is a finance lease?
500
This person traveled the greatest distance to attend the seminar.
Who is Elaine Thomas from North Runnels Hospital (located in Winters Texas)?