§417.804. Cost apportionment.
42 C.F.R. § 417.804
The HCPP follows the cost apportionment principles specified in §§ 417.552 through 417.566, except for provisions on provider costs and provisions on departmental apportionment.
The HCPP may use a method for reporting costs that is approved by CMS. CMS bases its approval on a finding that the method—
Results in an accurate and equitable allocation of allowable costs; and
Is justifiable from an administrative and cost efficiency standpoint.
Notes, amendments, and revision history
Source
Source: 50 FR 1375, Jan. 10, 1985, unless otherwise noted.
Authority
Authority: 42 U.S.C. 1302 and 1395hh, and 300e, 300e-5, and 300e-9, and 31 U.S.C. 9701.