|DISCUSSION: If you are using a cost accounting system or other cost accounting method to estimate the community benefit expense for
any community benefit program, be sure to make the necessary adjustments in line 4 and line 9 to prevent the organization from over and/or under reporting
community benefit expenses for other community benefit programs where the organization is relying on the ratio of patient care cost to charges. This is
generally applicable to organizations in which both a combination of cost accounting systems and the ratio of patient care cost to charges worksheets are
used to calculate total community benefit cost.