Medicare Financial Management Manual (Pub. 100-06), Ch. 1 § 180.1
Column A - (Rev. 1, 08-30-02)
180.1 - Column A - (Rev. 1, 08-30-02)
A1-1221.1, B1-4221.1
This column will sum all activities to equal Total Adjusted Cost less Overhead, General
and Administrative and Other Adjustments. The following fields will be pre-filled:
Salaries and Wages, Fringe Benefits, EDP Equipment, Subcontracts, Credits and Forward
Funding. The contractor will identify and enter Other Direct Costs among the following
applicable cost classification categories: Facilities and Occupancy, Outside Professional
Services, Telephone and Telegraph, Postage and Express, Furniture and Equipment,
Materials and Supplies, Travel, Return on Investment, Miscellaneous and Other. See
§§90.9 and 180.5 for a description of each cost classification category.