Worksheet S-10
also known as: W/S S-10 · Uncompensated Care Data
The HCRIS worksheet capturing charity care, bad debt, and total uncompensated care cost.
Worksheet S-10 of CMS Form 2552-10 was added in 2010 specifically to support CMS payment adjustments for Disproportionate Share Hospitals (DSH) and to provide transparency on uncompensated care across the hospital industry.
Key lines:
- Line 1: Cost-to-charge ratio
- Line 2: Total charity care charges (gross, before payments received)
- Line 4: Net charity care (after charity payments received)
- Line 5: Bad debt expense
- Line 20: Total cost of uncompensated care components
- Line 31: Grand total uncompensated care cost (Line 20 plus various adjustments)
CMS uses S-10 to redistribute the DSH "uncompensated care pool" — about $9-10B/yr — among hospitals based on their share of national uncompensated care.
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