Exhibit 13 - Periodic Interim Payments (PIP) Protocol for Estimating

400.13 - Exhibit 13 - Periodic Interim Payments (PIP) Protocol for Estimating Payables/Receivables for the Forms CMS-H750/751A/B, Statement of Financial Position and Status of Accounts Receivable Report (Intermediaries Only) - (Rev. 5, 08- 30-02) A1-1960.13, B1-4960.13 Periodic Interim Payments (PIP) Protocol for Estimating Payables/Receivables for the Form CMS-H750/H751A/B, Statement of Financial Position and Status of Accounts Receivable Reports It is necessary to report on Form CMS-H750, a cumulative estimated accounts receivable or payable for all fiscal periods since the provider's last accepted cost report period. To estimate this amount, the intermediary performs the following steps: 1. It determines the total amount for PIP bills processed for the fiscal period less outlier amounts; 2. It compares the PIP bills amount to the actual PIP cash payment and lump sum payments (checks issued) made during the fiscal period. This does not include any outlier payments that may have been issued on the same check with the PIP; 3. It reports the amount that PIP bills exceed the PIP cash payment as an account payable; and 4. It reports the amount that PIP cash payment exceeds the PIP bills as an account receivable. For example: If the provider's FY ends on December 31, then the cost report should be received and accepted before the June 30 reporting period. The following demonstrates how the PIP accumulations would be reported for this provider. Period Ending Reporting December 31 Assuming all prior year cost reports have been accepted, the only entry on the books for this provider would be the estimated accounts receivable or accounts payable after comparing PIP payments to claims submitted since January 1st to current. March 31 Given the same assumption regarding prior cost reports, the PIP estimate for this provider will include the entire prior FY for the provider (January 1 - December 31) unless the cost report has been filed and accepted, and the current FY for the provider (January 1- March 31). June 30 Given the same assumption regarding prior cost reports, assuming the latest cost report has now been received and accepted and the appropriate accounts receivable or accounts payable are booked, the PIP estimated for this provider will now include only the current FY for the provider (January 1- June 30). Sept 30 Given the same assumption regarding prior cost reports, assuming the latest cost report has now been received and accepted, the PIP estimate for this provider will now include only the current FY for the provider (January 1- September 30).