--- title: "Transmittal 19: Revisions to Medicare Cost Report Form 2552-10 including Exhibit 2A" description: "Transmittal 19: Revisions to Medicare Cost Report Form 2552-10 including Exhibit 2A" image: https://public.govdataservices.com/hubfs/GDS-About-Us.jpg --- [Skip to content](https://public.govdataservices.com/the-scoop/transmittal-19-revisions-to-medicare-cost-report-form-2552-10-including-exhibit-2a#main-content) Close - [Services](https://public.govdataservices.com/services-page) - [Medicare DSH](https://public.govdataservices.com/medicare-dsh) - [SSI Realignment](https://govdataservices-21378692.hs-sites.com/medicare-dsh#SSI) - [340B MA Underpayments](https://public.govdataservices.com/340b-medicare-advantage-underpayments) - [Medicare Bad Debt](https://public.govdataservices.com/medicare-bad-debt) - [Worksheet S-10 Uncompensated Care](https://public.govdataservices.com/s-10) - [Transfer DRG](https://public.govdataservices.com/transfer-drg) - [Medicare ID & Shadow Billing](https://public.govdataservices.com/medicare-id-shadow-billing) - [MBI ID Finder](https://public.govdataservices.com/mbi-id-finder) - [MIDaS Insurance ID](https://public.govdataservices.com/midas-insurance-id) - [Annual Wellness Visit](https://public.govdataservices.com/annual-wellness-visit) - [Eligibility & Other Services](https://public.govdataservices.com/eligibility-and-other) - [Bundle & Save](https://public.govdataservices.com/bundle-and-save) - [Demo](https://public.govdataservices.com/demo-diagnostics-review) - Resources - [Links](https://public.govdataservices.com/links) - [Blog](https://public.govdataservices.com/the-scoop) - [Contact Us](https://public.govdataservices.com/contact-us) SEARCH [Client Login](https://www.govdataservices.com/gdswebsite/DesktopDefault.aspx) [![GDSlogo\_avenir\_2](https://public.govdataservices.com/hs-fs/hubfs/GDSlogo_avenir_2.png?width=1194&height=340&name=GDSlogo_avenir_2.png)](https://public.govdataservices.com/) - [Services](https://public.govdataservices.com/services-page) - [Medicare DSH](https://public.govdataservices.com/medicare-dsh) - [SSI Realignment](https://govdataservices-21378692.hs-sites.com/medicare-dsh#SSI) - [340B MA Underpayments](https://public.govdataservices.com/340b-medicare-advantage-underpayments) - [Medicare Bad Debt](https://public.govdataservices.com/medicare-bad-debt) - [Worksheet S-10 Uncompensated Care](https://public.govdataservices.com/s-10) - [Transfer DRG](https://public.govdataservices.com/transfer-drg) - [Medicare ID & Shadow Billing](https://public.govdataservices.com/medicare-id-shadow-billing) - [MBI ID Finder](https://public.govdataservices.com/mbi-id-finder) - [MIDaS Insurance ID](https://public.govdataservices.com/midas-insurance-id) - [Annual Wellness Visit](https://public.govdataservices.com/annual-wellness-visit) - [Eligibility & Other Services](https://public.govdataservices.com/eligibility-and-other) - [Bundle & Save](https://public.govdataservices.com/bundle-and-save) - [Demo](https://public.govdataservices.com/demo-diagnostics-review) - Resources - [Links](https://public.govdataservices.com/links) - [Blog](https://public.govdataservices.com/the-scoop) - [Contact Us](https://public.govdataservices.com/contact-us) [Client Login](https://www.govdataservices.com/gdswebsite/DesktopDefault.aspx) [Chris Cusimano](https://public.govdataservices.com/the-scoop/author/chris-cusimano) Mar 27, 2023, 10:30:00 AM 1 min read # Transmittal 19: Revisions to Medicare Cost Report Form 2552-10 including Exhibit 2A [Previous](https://public.govdataservices.com/the-scoop/transmittal-18-revisions-to-medicare-cost-report-form-2552-10) [Next](https://public.govdataservices.com/the-scoop/ffy-2024-ipps-proposed-rule) On Friday, March 24, 2023, CMS issued Transmittal 19 with revisions to instructions for Medicare Cost Report Form 2552-10. Transmittal 19 includes, but is not limited to, revisions to Exhibit 2A for listing [Medicare Bad Debts](https://public.govdataservices.com/the-scoop/tag/medicare-bad-debt). Surprisingly, there are no revisions to instructions for Exhibit 3A for listing Medicaid eligible days for Medicare Disproportionate Share Hospital reimbursement. The instructions for Exhibit 3A remain unclear and inconsistent with instructions for Worksheet S-2, Part I, line 24, and Worksheet S-3, Part I. GDS is in communication with CMS regarding the inconsistencies.   From Transmittal 19:   NEW/REVISED MATERIAL--EFFECTIVE DATE: Cost Reporting Periods Beginning on or After January 1, 2023.   This transmittal updates Chapter 40, Hospital and Hospital Health Care Complex Cost Report (Form CMS-2552-10), by clarifying and revising the existing instructions and by revising existing edits. Effective dates vary.   Please contact me or your GDS representative to obtain a copy of Transmittal 19 or to discuss it. You can also download a copy at [the transmittal page of the CMS website](https://www.cms.gov/Regulations-and-Guidance/Guidance/Transmittals/Transmittals/r19p240i). ![avatar](https://public.govdataservices.com/hs-fs/hubfs/chriscusimano.jpg?width=290&name=chriscusimano.jpg) #### [Chris Cusimano](https://public.govdataservices.com/the-scoop/author/chris-cusimano) ## RELATED ARTICLES ### [Chris Cusimano Mar 20, 2023, 11:30:00 AM 1 min read Transmittal 18: Revisions to Medicare Cost Report Form 2552-10 On December 29, 2022, CMS released Transmittal 18 which includes, among other changes to Medicare Cost Report filings, ... Start Reading](https://public.govdataservices.com/the-scoop/transmittal-18-revisions-to-medicare-cost-report-form-2552-10) ### [Chris Cusimano Jun 8, 2023, 11:45:05 AM 1 min read Final Action - Treatment of Part C Days in Medicare DSH Calculation for FFY 2005 through FFY 2013 On June 9, 2023, CMS will publish its Final Action regarding the treatment of Part C days in the Medicare DSH calculation in ... Start Reading](https://public.govdataservices.com/the-scoop/final-action-treatment-of-part-c-days-in-medicare-dsh-calculation-for-ffy-2005-through-ffy-2013) ### [Chris Cusimano Aug 6, 2024, 2:59:29 PM 4 min read Change Request 13413 - Impacts SSI Realignments Change Request 13413 with Transmittal R12747OTN (12747) was released July 26, 2024, with an Effective Date of July 31, 2024. ... Start Reading](https://public.govdataservices.com/the-scoop/change-request-13413-impacts-ssi-realignments) [![gds-logo-1](https://public.govdataservices.com/hs-fs/hubfs/gds-logo-1.png?width=500&height=150&name=gds-logo-1.png)](https://public.govdataservices.com/) **Get in Touch** Government Data Services 3200 W. Market St., Ste. 102 Akron, OH 44333-3324 Government Data Services 117 Seaboard Lane, F270 Franklin, TN 37067 Toll Free: (800) 370-7397 Email: [info@govdataservices.com](mailto:info@govdataservices.com) ![soc](https://public.govdataservices.com/hs-fs/hubfs/soc.jpg?width=44&name=soc.jpg)[![digicert](https://public.govdataservices.com/hs-fs/hubfs/digicert.png?width=117&name=digicert.png)](https://seal.digicert.com/seals/popup/?tag=VtfrmabA&url=www.govdataservices.com) © 2026 - Government Data Services LLC. All rights reserved - [Site Use Agreement](https://public.govdataservices.com/terms-of-use) - [Confidentiality and Privacy](https://public.govdataservices.com/privacy) ```json { "@context" : "http://schema.org", "@type" : "Organization", "knowsLanguage" : "en", "name" : "", "url" : "https://public.govdataservices.com/the-scoop/transmittal-19-revisions-to-medicare-cost-report-form-2552-10-including-exhibit-2a" } ``` ```json { "@context" : "http://schema.org", "@type" : "BlogPosting", "abstract" : "Transmittal 19: Revisions to Medicare Cost Report Form 2552-10 including Exhibit 2A", "author" : { "@type" : "Person", "name" : "Chris Cusimano" }, "dateModified" : "November 28, 2023 4 AM", "datePublished" : "March 27, 2023 2 PM", "headline" : "Transmittal 19: Revisions to Medicare Cost Report Form 2552-10 including Exhibit 2A", "image" : "https://21378692.fs1.hubspotusercontent-na1.net/hubfs/21378692/GDS-About-Us.jpg", "inLanguage" : "en", "keywords" : "[Medicare Bad Debt, Worksheet S-10/Uncompensated Care, Legal News, Disproportionate Share Hospital (DSH), Medicare Cost Report, Inpatient Prospective Payment System]", "mainEntityOfPage" : { "@type" : "WebPage" }, "name" : "Transmittal 19: Revisions to Medicare Cost Report Form 2552-10 including Exhibit 2A", "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "" }, "name" : "" }, "text" : "On Friday, March 24, 2023, CMS issued Transmittal 19 with revisions to instructions for Medicare Cost Report Form 2552-10. Transmittal 19 includes, but is not limited to, revisions to Exhibit 2A for listing Medicare Bad Debts. Surprisingly, there are no revisions to instructions for Exhibit 3A for listing Medicaid eligible days for Medicare Disproportionate Share Hospital reimbursement. The instructions for Exhibit 3A remain unclear and inconsistent with instructions for Worksheet S-2, Part I, line 24, and Worksheet S-3, Part I. GDS is in communication with CMS regarding the inconsistencies. From Transmittal 19: NEW/REVISED MATERIAL--EFFECTIVE DATE: Cost Reporting Periods Beginning on or After January 1, 2023. This transmittal updates Chapter 40, Hospital and Hospital Health Care Complex Cost Report (Form CMS-2552-10), by clarifying and revising the existing instructions and by revising existing edits. Effective dates vary. Please contact me or your GDS representative to obtain a copy of Transmittal 19 or to discuss it. 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