US · guidance
CMS Pub. 100-16, ch. mc86c18c, § 80
Alternate Allocation and Apportionment Methods
A method of apportionment or basis for allocation of costs other than the methods
prescribed in this chapter may be used, provided the desired change results in a more
accurate and equitable apportionment or allocation of costs and is justifiable from an
administrative cost standpoint. An HCPP that desires to use an alternative method of
apportionment or basis for allocation of costs which represents a departure from the
method used in the previous cost reporting period, must submit its request to CMS in
writing at least 90 days prior to the beginning of the period in which the different method
or basis of allocation is to be used. The HCPP's request would state the specific change it
desires and explain how this will result in a more accurate and equitable apportionment or
allocation.
The CMS' approval of a request to change methods will be given to the HCPP in writing
and is binding as of the approval date. Once approval is given, the HCPP is bound to this
method for the cost reporting period to which the request applies and all subsequent
periods, unless CMS approves a subsequent request to change methods.
History
(Rev. 30, 09-05-03)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
b68ffe7e04b5a4b58fbbeb0471e34f57d04fe3c8e1d34261fa90ec2fe4e2f612
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