Accommodation Charges Incurred in Different Accounting Years

40.4 - Accommodation Charges Incurred in Different Accounting Years (Rev. 1, 10-01-03) SNF-517.1 The SNF must not put accommodation charges incurred in different accounting years on the same bill. (See §40.3.5.1 when billing for ancillary charges for services furnished on the day of discharge or death when it is also the day after the end of the accounting year.) At the end of the accounting year, the SNF must submit a bill that contains the charges for all services furnished to the patient since the last bill and through the end of that year. The SNF shows services furnished in the following accounting year on a separate bill.