Calculation of Amount to Remove from Subsidized Health Section as "Included in Other Categories"
This worksheet provides a consistent method for preventing duplicate costs in the various community benefit sections of the report, which were also already embedded in the subsidized health section. If your hospital has already developed a method you are comfortable with, there is no need to revise that method. If you do not have a method, the attached worksheet allows you to calculate this amount as simply as possible.
Line No. Complete shaded areas.
"Benefit Total" from Each Category: (not including "Other Community Support")
1 Community Health Improvement Services                455,317.21
2 Health Professions Education            1,898,332.31
3 Research  
4 Financial Contributions                                 -  
5 Community Building Activities  
6 Community Benefit Operations  
7 Other Community Benefits            1,938,702.50
8 Total Community Benefits (not including Subsidized Health) (Sum of lines 1-7) $4,292,352
Less: Costs Removed to Determine RCC which are Directly Assigned: (1) (From Uncompensated Cost Report, Part I)
9 GME  $              1,735,776
10 Eligibility Vendors                                 -  
11 Amount paid to another provider to accept patients into proper level of care (e.g. LTC)  
12 Other Directly Assigned Cost  
15 Total Costs to be Removed (Sum of lines 9-14)  $              1,735,776
16 Total Community Benefits included in RCC (line 8 minus line 15) $2,556,576
Allocation of this amount for subsidized patients included in community benefits (based on charges): (2)
17 Billed charges from Uncompensated Cost Report, Part II, Line 7, Column 1  $         954,698,512
18 Medicare billed charges 1,695,591,395
19 Total subsidized health patients billed charges (line 17 + line 18)  $     2,650,289,908
20 Total facility billed charges (from Uncompensated Cost Report, Part I, line 16) 4,185,770,720
21 Percent of subsidized health patient billed charges to total billed charges  63.32%
22 Community benefits for subsidized patients included in RCC (line 16 X line 21) $1,618,739
23 Total directly assigned and included in RCC (line 15 + line 22) Transfer to Subsidized Health Section, line for Cost Reported in Another Category $3,354,514
(1) Do not include ER Physician on-call cost because this cost remains in Subsidized Health Section
(2) If your hospital is not subsidizing care for Medicare, Medicaid or any other block of business, do not include those charges