Provider Reimbursement Manual Part 2, Provider Cost Reporting Forms and Instructions, Chapter 41, Form CMS-2540-10
This transmittal incorporates a revision required by “The Patient Protection and Affordable Care Act (ACA), § 6104 (“Reporting of Direct Care Expenditures”), for Skilled Nursing Facility and Skilled Nursing Facility Complex Cost Reports, Form CMS-2540-10.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: December 01, 2011
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