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2018 New CPT codes

00731  Anesthesia for upper gastrointestinal endoscopic procedures, endoscope introduced proximal to duodenum; not otherwise specified ...

Donations to a Provider of Produce, Supplies, Space, Etc

If a provider receives a donation of produce, supplies, the use of space owned by another organization, etc., the provider may not properly impute a cost for the value of the donations and include the imputed cost in allowable costs. If an imputed cost has been included in the provider's costs, that amount is deleted in determining allowable costs. If the provider and donor organization are both part of a larger organizational entity, such as units of a state or county government, costs related to the donations are includable in the allowable costs of the provider. For example, if a county home health agency is given space to use in the county office building, costs related to that space may be included in the agency's costs, e.g., depreciation, costs of janitorial services, maintenance and repairs.

Reference: http://cms.gov/Regulations-and-Guidance/Guidance/Transmittals/Downloads/R454PR1.pdf

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