Skip to main content
U.S. flag

An official website of the United States government

Return to Search

Provider Reimbursement Manual Part 2, Provider Cost Reporting Forms and Instructions, Chapter 35, Form CMS-2540-96

This transmittal updates Chapter 35 – Skilled Nursing Facility Cost Report Form CMS 2540-96. Provisions in section 3508 establish the use of a code for “Core Based Statistical Area”
(CBSA), and is effective for services rendered on and after October 1, 2005. Provisions in section 3514.4 introduce additional RUGS for reimbursement, and are effective for services
rendered on and after January 1, 2006. Section 3534.03 implements the reduction of bad debts, and is effective for cost reporting periods beginning on and after October 1, 2005.

Download the Guidance Document

Issued by: Centers for Medicare & Medicaid Services (CMS)

Issue Date: April 01, 2006

DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.