Day of Discharge or Death Is the Day Following the Close of

40.3.5.1 - Day of Discharge or Death Is the Day Following the Close of the Accounting Year (Rev. 1, 10-01-03) SNF-517.2 Where the day of discharge or death is the day following the close of the cost reporting period, the ancillary charges for services rendered on that day must be included in the bill submitted for services in the prior accounting year, which includes the covered days for the billing period in that year. In such cases, “Statement Covers Period”, should show the date of discharge or death as the through date. The “Patient Status” should reflect the date of discharge or death, as appropriate. The SNF uses the same billing method when developing accrued non-Medicare charges. For cost settlement purposes, ancillary charges incurred in the new fiscal year, but billed under the prior fiscal year, are considered charges for the prior fiscal year.