Abstract

Method. The set of FY2004-2010 cost reports used for analyses was trimmed to eliminate cost reports that contain missing or unusual data values. We used three distinct measures of central tendency, which describe specifically different measures, to suggest whether measures of average better describe the experiences of the industry, large providers, and small providers. Result. Several consistent inferences derive from the analyses. Although 12% of all costs in the sample are attributed to inpatient care, roughly one-third of providers do not report incurring any inpatient care costs. The typical proportion of total costs attributed to visiting services is roughly two-thirds and has trended upward over the 2004-2010 periods The costs of drugs, medical supplies, and durable medical equipment, constitute 20-25% of total costs, a declining proportion of total costs over time, driven by a reduction in drug costs. Non-reimbursable services, on are a small proportion of total costs for the typical provider. Furthermore, a high proportion of facilities report zero costs under these costs centers, despite the requirement for provision of bereavement services. Finally, total cost per election period has not significantly increased from 2007-2010, in real dollars. Conclusion. Alternative measures of average, including weighted and unweighted means, are used to determine whether the measures of central tendency describe the typical experience for providers. Implications for Research, Policy, or Practice. Benchmarks for cost sources are determined and whether these benchmarks are appropriate for the broader population of providers is discussed.

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