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MS SPA 20-0004 Long Term Care (LTC) Cost Report Filings submitted to CMS

State Plan Amendment (SPA) 20-0004 Long Term Care (LTC) Cost Report Filings is being submitted to allow the Division of Medicaid (DOM) to revise the method for submitting cost reports and any supporting data from hard copy to electronic upload, and specifies the handling of capitalized assets valued at less than $5,000 each and related depreciation schedule documentation if the provider chooses to capitalize the item for financial purposes, but expenses the item for cost report purposes effective April 1, 2020.

For more information, read the submitted SPA pages.