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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