skip to content
Thank you for visiting First Coast Service Options' Medicare provider website. This website is intended exclusively for Medicare providers and health care industry professionals to find the latest Medicare news and information affecting the provider community.
To enable us to present you with customized content that focuses on your area of interest, please select your preferences below:
Select which best describes you:
Join eNews       En Español
Text Size:
YouTube LinkedIn Email Print
Send a link to this page
[Multiple email addresses must be separated by a semicolon.]
Last Modified: 3/14/2024 Location: FL, PR, USVI Business: Part A

Electronic cost report exhibit templates

In support of efforts to streamline the Medicare cost report (MCR) process for participating providers, CMS is supplying optional electronic versions for key MCR exhibits. Utilizing these optional electronic versions will aid MACs in reviewing supporting data from providers, and reduce the need for rejections, amendments, and follow-up communication about MCR submissions. When used in combination with the Medicare Cost Report e-Filing system (MCReF) external link, providers will also receive additional pre-emptive feedback about potential issues with the information in their exhibits.
All electronic cost report exhibit templates can be found at:
Here you can download the following exhibits with MCR specifications:
Medicare Bad Debt Listing
The Medicare Bad Debt Listing specification has three variations, depending on the MCR version the listing is being submitted with.
222-17 – Exhibit 1
2088-17 – Exhibit 1
224-14 – Exhibit 1
265-11 – Exhibit 1
2540-10 – Exhibit 1
Medicaid Eligible Days
The Medicaid Eligible Days specification is designed to accommodate the completion of Exhibit 3A of the 2552-10 Medicare Cost Report external link.
Charity Care Charges
The Charity Care Charges specification is designed to accommodate the completion of Exhibit 3B of the 2552-10 Medicare Cost Report external link.
Total Bad Debt
The Total Bad Debt specification is designed to accommodate the completion of Exhibit 3C of the 2552-10 Medicare Cost Report external link.
As a reminder information on registering and filing can be found on the MCReF homepage at: https://mcref.cms.gov/ external link
For the latest updates regarding MCReF as well as IDM registration information, the MCReF User Manual and FAQS please visit:
First Coast Service Options (First Coast) strives to ensure that the information available on our provider website is accurate, detailed, and current. Therefore, this is a dynamic site and its content changes daily. It is best to access the site to ensure you have the most current information rather than printing articles or forms that may become obsolete without notice.