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Table 3 Sample UB Revenue Code to Cost Report Cost Center Crosswalk

From: Developing a standardized healthcare cost data warehouse

UB Revenue Codesa

Revenue Code Descriptions

Cost Report Cost Centers

0115–0122

Room and Board

Adults and Pediatrics (General Routine Care)

0171–0173

Nursery

Nursery

0200

Intensive Care Unit

Intensive Care Unit

0250–0258

Pharmacy and Drugs

Drugs Charged to Patients

0260–0264

Intravenous Therapy

Drugs Charged to Patients

0270–0279

Supplies

Medical Supplies Charged to Patients

0290–0299

Medical Equipment

Medical Supplies Charged to Patients

0300–0319

Laboratory and Pathology

Laboratory

0320–0324

Diagnostic X-Ray

Radiology-Diagnostic

0340–0343

Nuclear Medicine

Radiology-Diagnostic

0350–0359

Computed Tomography (CT) Scan

Computed Tomography (CT) Scan

0360

Operating Room

Operating Room

0370

Anesthesiology

Anesthesiology

0390–0391

Blood

Blood

0401–0403

Mammography and Ultrasonography

Radiology-Diagnostic

0410–0413

Respiratory and Hyperbaric Therapy

Respiratory Therapy

0420–0429

Physical Therapy

Physical Therapy

  1. aAssignment depends on the revenue codes appearing in the hospital’s decision support system data and the Cost Centers appearing in that hospital’s Medicare Cost Report