42 CFR 413.321 : Public Health (Part 1 To Parts 1009-1099) — (Subpart A To § 413.355) — Centers For Medicare & Medicaid Services, Department Of Health And Human Services (Subpart A To § 413.355) — Medicare Program (Subpart A To § 413.355) — Principles Of Reasonable Cost Reimbursement; Payment For End-Stage Renal Disease Services; Optional Prospectively Determined Payment Rates For Skilled Nursing Facilities (§ 413.1 To § 413.355) — Prospectively Determined Payment Rates For Low-Volume Skilled Nursing Facilities, For Cost Reporting Periods Beginning Prior To July 1, 1998 (§ 413.300 To § 413.321) — Simplified cost report for SNFs.

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.