New Jersey Administrative Code
Title 10 - HUMAN SERVICES
Chapter 49A - NURSING FACILITY PATIENT CARE RATIO REQUIREMENTS
Subchapter 2 - DISCLOSURE AND REPORTING REQUIREMENTS
Section 10:49A-2.2 - Revenue reporting requirements

1. All revenue for services provided by one facility that is later assumed by another facility must be reported by the assuming facility for the entire PCR reporting year during which the services were provided.

1. Total bed days, which means that a facility must report the total number of bed days billed to any individual or entity during the PCR reporting year. This must include billed, but not collected, days consistent with GAAP and a facility's Federal tax filing accrual and revenue recognition policies;

2. Medicaid/NJ FamilyCare bed days, which means that a facility must report the number of bed days billed to the Department's Medicaid/NJ FamilyCare fee-for-service and Managed Care programs. This number must include billed, but not collected, days consistent with GAAP and a facility's Federal tax filing accrual and revenue recognition policies; and

3. Medicaid/NJ FamilyCare revenue, which means that the facility must report the amount of revenue reported at (a) above that was recognized from the Department's Medicaid/NJ FamilyCare fee-for-service and Managed Care programs.