PRRB Dec. No. 2020-D14

1. Whether the use of total costs, rather than patient days, as a statistic to allocate home office pooled costs was proper. 2. Whether the use of gross revenues, rather than patient days, as a statistic to functionally allocate business office costs was proper; alternatively, whether business office costs should be in the home office pooled costs. 3. Whether the use of gross revenues, rather than patient days, to functionally allocate transcription costs was proper; alternatively, whether transcription costs should be in the home office pooled costs.