Hospital Cost Reports

Medicare-certified institutional providers are required to submit an annual cost report to a Medicare Administrative Contractor (MAC). Cost reports contain provider information such as facility characteristics, utilization data, cost and charges by cost center (in total and for Medicare), Medicare settlement data, and financial statement data. Centers for Medicare & Medicaid Services (CMS) maintains the cost report data in the Healthcare Provider Cost Reporting Information System (HCRIS).

HCRIS includes subsystems for

  • Hospital Cost Report (CMS-2552-96 and CMS-2552-10)
  • Skilled Nursing Facility Cost Report (CMS-2540-96 and CMS-2540-10)
  • Home Health Agency Cost Report (CMS-1728-94)
  • Renal Facility Cost Report (CMS-265-94 and CMS-265-11)
  • Health Clinic Cost Report (CMS-222-92)
  • Hospice Cost Report (CMS-1984-99)
  • Community Mental Health Center Cost Report (CMS-2088-92)

RAND Hospital Data Tool

The RAND Hospital Data tool is an effort to enhance CMS HCRIS data to make them more accessible to a broad audience of academics, analysts, and hospital executives and their consultants who work regularly with the data to solve various problems and answer complex questions. RAND researchers have a broad range of experience using hospital data.

Some examples of RAND projects using hospital data are:

About the RAND Corporation

The RAND Corporation is a research organization that develops solutions to public policy challenges to help make communities throughout the world safer and more secure, healthier and more prosperous. RAND is nonprofit, nonpartisan, and committed to the public interest.


RAND projects occasionally provide services of a specialized nature that require ongoing maintenance and investment. In such cases, the project may charge access fees to recover costs and/or allow for reinvestment to strengthen our offerings. The RAND Hospital Data project is one of these projects.

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