US · guidance
CMS Pub. 100-04, ch. 6, § 40.3.5.1
Day of Discharge or Death Is the Day Following the Close of
the Accounting Year
(Rev. 1, 10-01-03)
SNF-517.2
Where the day of discharge or death is the day following the close of the cost reporting
period, the ancillary charges for services rendered on that day must be included in the bill
submitted for services in the prior accounting year, which includes the covered days for
the billing period in that year. In such cases, “Statement Covers Period”, should show the
date of discharge or death as the through date. The “Patient Status” should reflect the
date of discharge or death, as appropriate. The SNF uses the same billing method when
developing accrued non-Medicare charges. For cost settlement purposes, ancillary
charges incurred in the new fiscal year, but billed under the prior fiscal year, are
considered charges for the prior fiscal year.
History
(Rev. 1, 10-01-03)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
fafb3c9217b273b400237da2029c990828a2c3a2287fac0091e2b5779b11d269
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