Worksheets, reports, and datasets are based on data obtained from the Centers for Medicare and Medicaid Services (CMS). The Healthcare Cost Report Information System (HCRIS) dataset contains the most recent version (i.e. as submitted, settled, reopened) of each cost report filed with CMS (formerly HCFA) since federal FY 1996. The dataset consists of every data element included in the HCRIS extract created for CMS by a provider's fiscal intermediary

Cost reports are filed annually by facilities according to their individual reporting years and the HCRIS dataset is updated quarterly by CMS. Ongoing updates also include multiple filings by facilities. Cost reports are generally available 6-9 months from the close of a hospital's fiscal year. Data is continually added to as it becomes available. See Recent Updates for more information.


Each worksheet reported includes links to the corresponding CMS format and instructions. (These links are immediately below the title in the upper-left hand corner. There is also a page summarizing and linking all worksheet formats.)

Replication of Worksheets

Please note that worksheets are replicated from electronic cost report data and may differ from the format submitted by the hospital (e.g. sub-lines and sub-columns may be combined, certain totals have been calculated, etc.). Also, please note that some worksheets may not be included because data are not available from the CMS HCRIS file or because the worksheets are seldom used. Cost reports for periods beginning May 1, 2010 are based on a newer 2552-10 format and sometimes contain ambiguities in the assignment of some cost centers as submitted by a hospital. Whenever such ambiguities are overridden you will see an explanation at the top of all affected worksheets.