Medicare Cost Report
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No Utilization: A Full Cost Report is not necessary to be filed when a provider has not furnished any covered services to Medicare beneficiaries for an entire cost reporting period.
Low Utilization: A provider may file less than a full cost report if it had low utilization of covered services by Medicare beneficiaries in a cost reporting period. Medicare reimbursable cost must not exceed $200,000.
Full Utilization: A provider must file a full cost report if it had high utilization of covered services by Medicare beneficiaries in a cost reporting period. Current requirements are that Medicare reimbursable costs must exceed $200,000.
