---
kind: "section"
citation: "42 C.F.R. § 417.804"
title: "42"
number: "417.804"
heading: "Cost apportionment."
url: "https://uscodex.org/cfr/42/417.804"
---

# §417.804. Cost apportionment.

- (a) The HCPP follows the cost apportionment principles specified in [§§ 417.552 through 417.566](/cfr/42/417.552..417.566.md), except for provisions on provider costs and provisions on departmental apportionment.
- (b) The HCPP may use a method for reporting costs that is approved by CMS. CMS bases its approval on a finding that the method—
  - (1) Results in an accurate and equitable allocation of allowable costs; and
  - (2) **Is justifiable from an administrative and cost efficiency standpoint.**

## Notes

### 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.