US · guidance
CMS Pub. 100-04, ch. 19, § 110.2
Method E Cost Reports
The IHS has used the Method E cost report since it began filing cost reports with CMS in
1998. Method E is the method of cost apportionment which is used to calculate the all
inclusive outpatient per visit rate and the all inclusive inpatient ancillary per diem rate.
Both of these rates are paid under Part B of the Medicare Program. For a more detailed
explanation see the Provider Reimbursement Manual 15-I, Chapter 22, §2208.
The Method E cost report filed by the IHS is a modified cost report that is appli cable to
AIR no charge structure hospitals. The modified cost report does not use all the worksheets
of the regular hospital cost report form (Form CMS - 2552). The worksheets filed by IHS
are worksheet S-Part I &II, S-2, S-3, A, A-6, A-8, A-8-1, B-Part I, B-Part III, and B-1. For
more detailed information see Provider Reimbursement Manual 15-II, Chapter 36.
History
(Rev. 1040, Issued: 08-25-06, Effective: 09-11-06, Implementation: 09-11-06)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
667e0207d8cf069ba4708bf63113fb7f93189064665a43c848d5071c5b733dd1
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