User Guide for the Cost Data Collection Instrument

Equipment, Consumables & Supplies  In this section, CMS breaks things down into two main categories, Medical Equipment & Supplies and Non‐ Medical Equipment & Supplies.  Within those categories, CMS wants to see capital versus non‐capital  expenditures (see Definitions & Reference Documents).  Here again, there are a few ground rules:   Use your agency’s guidelines to categorize goods as capital expenses versus operation expenses.   For capital expenditures, medical and non‐medical equipment, amortize costs over the life of the good.   For purchased capital expenditures (medical and non‐medical equipment), provide the annual  depreciated value of the item.     For leased capital goods and medical and non‐medical equipment, the annual cost is simply the annual  lease expenditures for the piece of equipment.   For all of the cost categories in this section: If you have an ongoing relationship with an organization that  pays this cost for your agency, report the cost here. Otherwise, do not include costs for donated items. 

If Capital  

If Non‐Capital 

Reportable  Item 

If a shared  service, the  allocated cost 

If a shared  service, the  allocated cost

Maintenance,  certification or  service costs 

Category 

Expense 

Depreciation

Item 1  Item 2  Etc.  Medications   All Other  

Medical  Equipment &  Supplies 

Item 1  Item 2  Etc. 

Non‐Medical  Equipment &  Supplies 

Uniforms   All Other  

*For agencies that have a parent organization, you will need to track and allocate to your NPI the portion of non‐ medical equipment & supplies incurred at the level of the parent organization, based on your organizational  approach for allocating costs to specific NPIs.    Medical Equipment & Supplies (Medications & All Other)   Medications  o You will need to know if your agency had costs associated with medications purchased for  ground ambulance services   If yes, you will be asked if you are able to report these costs separately from other  medical supplies and consumables   If yes, you must report the total cost of medications (do not include in‐kind  donations).   If no, you will be asked to explain why.  Your options will include:   Medications are supplied by a hospital or hospitals   Costs are paid by another entity

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