If you did not furnish any covered services to Medicare beneficiaries during the entire cost reporting period, a full cost report is not required. We may authorize less than a full cost report where a provider has had low utilization of covered services by Medicare beneficiaries in a reporting period and received correspondingly low interim reimbursement payments. Further information on qualifications for filing either a “low utilization” or a “no utilization” report is available on CMS website, Medicare Provider Reimbursement Manual Part 2 (PRM 15-2), Provider Cost Reporting Forms and Instructions, Chapter 1, section 110.A and 110.B.