StacksVerified U.S. regulatory reference

42 CFR §417.804

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)The HCPP follows the cost apportionment principles specified in §§ 417.552 through 417.566, except for provisions on provider costs and provisions on departmental apportionment.
  2. (b)The HCPP may use a method for reporting costs that is approved by CMS. CMS bases its approval on a finding that the method—
    1. (1)Results in an accurate and equitable allocation of allowable costs; and
    2. (2)Is justifiable from an administrative and cost efficiency standpoint.