Worksheet A-8
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FORM CMS-2552-10
INSTRUCTIONS AS PUBLISHED IN CMS PUB. 15-II, , REV 1
MEDICAL UNIVERSITY OF SOUTH CAROLINA - CHARLESTON, SC
Cost report status - As Submitted
[Record Code 741780 - 2010]
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| ADJUSTMENTS TO EXPENSES | Provider CCN: 420004 | PERIOD: FROM 07/01/2021 TO 06/30/2022 |
WORKSHEET A-8 | ||||
| DESCRIPTION (1) | BASIS/CODE (2) | AMOUNT | EXPENSE CLASSIFICATION ON WORKSHEET A TO/FROM WHICH THE AMOUNT IS TO BE ADJUSTED |
Wkst. A-7 Ref. | |||
| COST CENTER | LINE # | ||||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Investment income - buildings and fixtures (chapter 2) | Buildings and Fixtures | 1 | 1 | |||
| 2 | Investment income - movable equipment (chapter 2) | Movable Equipment | 2 | 2 | |||
| 3 | Investment income - other (chapter 2) | 3 | |||||
| 4 | Trade, quantity, and time discounts (chapter 8) | 4 | |||||
| 5 | Refunds and rebates of expenses (chapter 8) | 5 | |||||
| 6 | Rental of provider space by suppliers (chapter 8) | 6 | |||||
| 7 | Telephone services (pay stations excluded) (chapter 21) | 7 | |||||
| 8 | Television and radio service (chapter 21) | 8 | |||||
| 9 | Parking lot (chapter 21) | 9 | |||||
| 10 | Provider-based physician adjustment | Worksheet A-8-2 | ### | 10 | |||
| 11 | Sale of scrap, waste, etc. (chapter 23) | 11 | |||||
| 12 | Related organization transactions (chapter 10) | Worksheet A-8-1 | ### | 12 | |||
| 13 | Laundry and linen service | 13 | |||||
| 14 | Cafeteria-employees and guests | ### | ### | ### | ### | 14 | |
| 15 | Rental of quarters to employee and others | 15 | |||||
| 16 | Sale of medical and surgical supplies to other than patients | 16 | |||||
| 17 | Sale of drugs to other than patients | 17 | |||||
| 18 | Sale of medical records and abstracts | 18 | |||||
| 19 | Nursing and allied health education (tuition, fees, books, etc.) | 19 | |||||
| 20 | Vending machines | 20 | |||||
| 21 | Income from imposition of interest, finance or penalty charges (chapter 21) | 21 | |||||
| 22 | Interest expense on Medicare overpayments and borrowings to repay Medicare overpayments | 22 | |||||
| 23 | Adjustment for respiratory therapy costs in excess of limitation (chapter 14) | Worksheet A-8-3 | Respiratory Therapy | 65 | 23 | ||
| 24 | Adjustment for physical therapy costs in excess of limitation (chapter 14) | Worksheet A-8-3 | Physical Therapy | 66 | 24 | ||
| 25 | Utilization review - physicians' compensation (chapter 21) | Utilization Review - SNF | 114 | 25 | |||
| 26 | Depreciation - buildings and fixtures | Buildings and Fixtures | 1 | 26 | |||
| 27 | Depreciation - movable equipment | Movable Equipment | 2 | 27 | |||
| 28 | Non-physician Anesthetist | Nonphysician Anesthetist | 19 | 28 | |||
| 29 | Physicians' assistant | 29 | |||||
| 30 | Adjustment for occupational therapy costs in excess of limitation (chapter 14) | Worksheet A-8-3 | Occupational Therapy | 67 | 30 | ||
| 30.99 | Hospice (non-distinct) (see instructions) | Adults and Pediatrics | 30 | 30.99 | |||
| 31 | Adjustment for speech pathology costs in excess of limitation (chapter 14) | Worksheet A-8-3 | Speech Pathology | 68 | 31 | ||
| 32 | CAH HIT Adjustment for Depreciation and Interest | 32 | |||||
| 33 | Other adjustments (specify) | 33 | |||||
| 33.01 | MISC REVENUE | ### | ### | ### | ### | 33.01 | |
| 33.03 | MISC REVENUE | ### | ### | ### | ### | 33.03 | |
| 33.04 | MISC REVENUE | ### | ### | ### | ### | 33.04 | |
| 33.05 | MISC REVENUE | ### | ### | ### | ### | 33.05 | |
| 33.06 | MISC REVENUE | ### | ### | ### | 33.06 | ||
| 33.07 | MISC REVENUE | ### | ### | ### | ### | 33.07 | |
| 33.08 | MISC REVENUE | ### | ### | ### | 33.08 | ||
| 33.09 | MISC REVENUE | ### | ### | ### | 33.09 | ||
| 33.10 | MISC REVENUE | ### | ### | ### | ### | 33.10 | |
| 33.11 | MISC REVENUE | ### | ### | ### | ### | 33.11 | |
| 33.12 | MISC REVENUE | ### | ### | ### | ### | 33.12 | |
| 33.13 | MISC REVENUE | ### | ### | ### | ### | 33.13 | |
| 33.14 | MISC REVENUE | ### | ### | ### | ### | 33.14 | |
| 33.16 | MISC REVENUE | ### | ### | ### | 33.16 | ||
| 33.20 | MISC REVENUE | ### | ### | ### | ### | 33.20 | |
| 33.24 | MISC REVENUE | ### | ### | ### | 33.24 | ||
| 33.25 | MISC REVENUE | ### | ### | ### | ### | 33.25 | |
| 33.26 | MISC REVENUE | ### | ### | ### | ### | 33.26 | |
| 33.27 | MISC REVENUE | ### | ### | ### | ### | 33.27 | |
| 33.28 | MISC REVENUE | ### | ### | ### | ### | 33.28 | |
| 33.29 | MISC REVENUE | ### | ### | ### | ### | 33.29 | |
| 33.30 | MISC REVENUE | ### | ### | ### | ### | 33.30 | |
| 34 | OTHER OP - INTEREST INCOME | ### | ### | ### | ### | ### | 34 |
| 34.01 | OTHER OP - INTEREST INCOME | ### | ### | 34.01 | |||
| 34.02 | OTHER OP - INTEREST INCOME | ### | ### | 34.02 | |||
| 34.03 | OTHER OP - INTEREST INCOME | ### | ### | 34.03 | |||
| 34.04 | OTHER OP - INTEREST INCOME | ### | ### | ### | ### | ### | 34.04 |
| 34.05 | OTHER OP - INTEREST INCOME | ### | ### | 34.05 | |||
| 34.06 | OTHER OP - INTEREST INCOME | ### | ### | 34.06 | |||
| 35 | 35 | ||||||
| 36 | TRANSPLANT REMOVE IITS HEART | ### | ### | ### | ### | 36 | |
| 36.01 | TRANSPLANT REMOVE IITS LUNG | ### | ### | ### | ### | 36.01 | |
| 36.02 | TRANSPLANT REMOVE IITS LIVER | ### | ### | ### | ### | 36.02 | |
| 36.03 | TRANSPLANT REMOVE IITS PANCREAS | ### | ### | ### | ### | 36.03 | |
| 36.04 | TRANSPLANT REMOVE IITS KIDNEY | ### | ### | ### | ### | 36.04 | |
| 36.05 | PRE TRANSPLANT MEDICARE GROSS UP - K | ### | ### | ### | ### | 36.05 | |
| 36.06 | PRE TRANSPLANT MEDICARE GROSS UP - P | ### | ### | ### | ### | 36.06 | |
| 36.07 | PRE TRANSPLANT MEDICARE GROSS UP - H | ### | ### | ### | ### | 36.07 | |
| 36.08 | PRE TRANSPLANT MEDICARE GROSS UP - L | ### | ### | ### | ### | 36.08 | |
| 36.09 | PRE TRANSPLANT MEDICARE GROSS UP - L | ### | ### | ### | ### | 36.09 | |
| 37 | 37 | ||||||
| 37.01 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | 37.01 | ||
| 37.02 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.02 | |
| 37.03 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.03 | |
| 37.04 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.04 | |
| 37.05 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.05 | |
| 37.06 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.06 | |
| 37.07 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.07 | |
| 37.09 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.09 | |
| 37.10 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.10 | |
| 37.11 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.11 | |
| 37.12 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.12 | |
| 37.13 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.13 | |
| 37.14 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.14 | |
| 37.15 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.15 | |
| 37.16 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.16 | |
| 37.17 | A-8-1 RENT/LEASE UMA BLDG | ### | ### | ### | ### | 37.17 | |
| 38 | INTEREST EXPENSE NORTH TOWER | ### | ### | ### | ### | ### | 38 |
| 38.01 | DEPRECIATION EXPENSE NORTH TOWER | ### | ### | ### | ### | ### | 38.01 |
| 38.02 | INTEREST EXPENSE NEXTON/EDGEWATER | ### | ### | ### | ### | 38.02 | |
| 39 | NURSING TRANSPLANT ADMIN | ### | ### | ### | ### | 39 | |
| 39.01 | NURSING TRANSPLANT ADMIN | ### | ### | ### | ### | 39.01 | |
| 40 | CRNA | ### | ### | ### | ### | 40 | |
| 40.01 | CRNA SUPPORT | ### | ### | ### | ### | 40.01 | |
| 41 | 41 | ||||||
| 42 | LOBBYING EXPENSE | ### | ### | ### | ### | 42 | |
| 42.01 | LOBBYING EXPENSE | ### | ### | ### | ### | 42.01 | |
| 43 | 43 | ||||||
| 44 | 44 | ||||||
| 45 | 45 | ||||||
| 46 | 46 | ||||||
| 47 | 47 | ||||||
| 48 | 48 | ||||||
| 49 | 49 | ||||||
| 49.02 | EXPENSE 59999 REINSTATE 406XX | ### | ### | ### | 49.02 | ||
| 49.07 | MEDICAID STATE MATCH | ### | ### | ### | ### | 49.07 | |
| 49.08 | PSYCH PLANT PSYCHOLOGY INTERNS | ### | ### | ### | ### | 49.08 | |
| 49.09 | RENT/LEASE LOBBYING | ### | ### | ### | ### | 49.09 | |
| 50 | TOTAL (sum of lines 1 thru 49) (Transfer to Worksheet A, column 6, line 200) | ### | 50 | ||||
| (1) Description - all chapter references in this column pertain to CMS Pub. 15-1 | |||||||
(2) Basis for adjustment (see instructions) A. Costs - if cost, including applicable overhead, can be determined B. Amount Received - if cost cannot be determined |
|||||||
| (3) Additional adjustments may be made on lines 33 thru 49 and subscripts thereof. | |||||||
| Note: See instructions for column 5 referencing to Worksheet A-7. | |||||||
| FORM CMS-2552-10 (03-2018) (INSTRUCTIONS FOR THIS WORKSHEET ARE PUBLISHED IN CMS PUB. 15-II, §4016) | |||||||
| 03-18 | Rev. 14 | ||||||