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US · guidance

CMS Pub. 100-04, ch. 6, § 40.4

Accommodation Charges Incurred in Different Accounting Years

activein force · 2026-08-25 – presentas-observed

SNF-517.1

The SNF must not put accommodation charges incurred in different accounting years on

the same bill. (See §40.3.5.1 when billing for ancillary charges for services furnished on

the day of discharge or death when it is also the day after the end of the accounting year.)

At the end of the accounting year, the SNF must submit a bill that contains the charges

for all services furnished to the patient since the last bill and through the end of that year.

The SNF shows services furnished in the following accounting year on a separate bill.

History

(Rev. 1, 10-01-03)

Provenance

Source
cms.gov
Retrieved
2026-08-25
Edition
iom-2026-08-25
Content hash
c8aeb5cc8b9f4066d46592ba881efdd267362860011622bf3dfeb5db3c416552
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CMS Pub. 100-04, ch. 6, § 40.4 — Accommodation Charge… · binding.law