---
kind: "section"
citation: "42 C.F.R. § 413.321"
title: "42"
number: "413.321"
heading: "Simplified cost report for SNFs."
url: "https://uscodex.org/cfr/42/413.321"
---

# §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)](/cfr/42/413.24.md?p=d). This method is specified in the instructions for Form CMS-2540S, contained in [sections 3000-3027.3](/cfr/42/3000-3027.3.md) of [Part 2](/cfr/42/part2.md) 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.


## Notes

### Source

Source: 60 FR 37594, July 21, 1995, unless otherwise noted.

### Authority

Authority: 42 U.S.C. 1302, 1395d(d), 1395f(b), 1395g, 1395l(a), (i), and (n), 1395m, 1395x(v), 1395x(kkk), 1395hh, 1395rr, 1395tt, and 1395ww.

### Source

Source: 51 FR 34793, Sept. 30, 1986, unless otherwise noted.