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hello and welcome to our training session for medicare cost report cost assignment and allocation in this session were going to be talking about unique cost centers statistical allocation direct assignment and related topics so first of all lets go ahead and take a look at the agenda we will go through an overview of costing in general what that really means when we talk about it what the purpose of it is we will talk about the proper grouping of costs and charges well look at how to request a change in unique cost centers the direct assignment of costs to initial cost centers well talk about what that means the statistical allocation of general service cost centers number six how to request changes in statistical basis number seven how to request the simplified cost methodology and what that entails and then number eight the direct assignment of general service cost centers how to request that some of the things you really need to be concerned with when youre requesting that when