data.cms.gov

Skilled Nursing Facility Cost Report

The Skilled Nursing Facility (SNF) Cost Report dataset is a public use file that provides select measures from the skilled nursing facility annual cost report.

Official page on data.cms.gov Download CSV Data dictionary

Last posted: Oct 5, 2026
Period covered: Jan 1, 2024 to Dec 31, 2024
Update frequency: Annually

Dates as CMS lists them in its catalog.

Columns 122

Column	What it means	Type
rpt_rec_num`rpt_rec_num`		string
Provider CCN`Provider CCN`		string
Facility Name`Facility Name`		string
Street Address`Street Address`		string
City`City`		string
State Code`State Code`		string
Zip Code`Zip Code`		string
County`County`		string
Medicare CBSA Number`Medicare CBSA Number`		string
Rural versus Urban`Rural versus Urban`		string
Fiscal Year Begin Date`Fiscal Year Begin Date`		date
Fiscal Year End Date`Fiscal Year End Date`		date
Type of Control`Type of Control`		string
Total Days Title V`Total Days Title V`		number
Total Days Title XVIII`Total Days Title XVIII`		number
Total Days Title XIX`Total Days Title XIX`		number
Total Days Other`Total Days Other`		number
Total Days Total`Total Days Total`		number
Number of Beds`Number of Beds`		number
Total Bed Days Available`Total Bed Days Available`		number
Total Discharges Title V`Total Discharges Title V`		number
Total Discharges Title XVIII`Total Discharges Title XVIII`		number
Total Discharges Title XIX`Total Discharges Title XIX`		number
Total Discharges Title Other`Total Discharges Title Other`		number
Total Discharges Total`Total Discharges Total`		number
SNF Average Length of Stay Title V`SNF Average Length of Stay Title V`		number
SNF Average Length of Stay Title XVIII`SNF Average Length of Stay Title XVIII`		number
SNF Average Length of Stay Title XIX`SNF Average Length of Stay Title XIX`		number
SNF Average Length of Stay Total`SNF Average Length of Stay Total`		number
SNF Admissions Title V`SNF Admissions Title V`		number
SNF Admissions Title XVIII`SNF Admissions Title XVIII`		number
SNF Admissions Title XIX`SNF Admissions Title XIX`		number
SNF Admissions Other`SNF Admissions Other`		number
SNF Admissions Total`SNF Admissions Total`		number
SNF Days Title V`SNF Days Title V`		number
SNF Days Title XVIII`SNF Days Title XVIII`		number
SNF Days Title XIX`SNF Days Title XIX`		number
SNF Days Other`SNF Days Other`		number
SNF Days Total`SNF Days Total`		number
SNF Number of Beds`SNF Number of Beds`		number
SNF Bed Days Available`SNF Bed Days Available`		number
SNF Discharges Title V`SNF Discharges Title V`		number
SNF Discharges Title XVIII`SNF Discharges Title XVIII`		number
SNF Discharges Title XIX`SNF Discharges Title XIX`		number
SNF Discharges Title Other`SNF Discharges Title Other`		number
SNF Discharges Total`SNF Discharges Total`		number
NF Number of Beds`NF Number of Beds`		number
NF Bed Days Available`NF Bed Days Available`		number
NF Days Title V`NF Days Title V`		number
NF Days Title XIX`NF Days Title XIX`		number
NF Days Other`NF Days Other`		number
NF Days Total`NF Days Total`		number
NF Discharges Title V`NF Discharges Title V`		number
NF Discharges Title XIX`NF Discharges Title XIX`		number
NF Discharges Title Other`NF Discharges Title Other`		number
NF Discharges Total`NF Discharges Total`		number
NF Average Length of Stay Title V`NF Average Length of Stay Title V`		number
NF Average Length of Stay Title XIX`NF Average Length of Stay Title XIX`		number
NF Average Length of Stay Total`NF Average Length of Stay Total`		number
NF Admissions Title V`NF Admissions Title V`		number
NF Admissions Title XIX`NF Admissions Title XIX`		number
NF Admissions Other`NF Admissions Other`		number
NF Admissions Total`NF Admissions Total`		number
Total RUG Days`Total RUG Days`		number
Total Salaries From Worksheet A`Total Salaries From Worksheet A`		number
Overhead Non-Salary Costs`Overhead Non-Salary Costs`		number
Total Charges`Total Charges`		number
Total Costs`Total Costs`		number
Wage-related Costs (core)`Wage-related Costs (core)`		number
Total Salaries (adjusted)`Total Salaries (adjusted)`		number
Contract Labor`Contract Labor`		number
Cash on hand and in banks`Cash on hand and in banks`		number
Temporary Investments`Temporary Investments`		number
Notes Receivable`Notes Receivable`		number
Accounts Receivable`Accounts Receivable`		number
Less: Allowances for uncollectible notes and accounts receivable`Less: Allowances for uncollectible notes and accounts receivable`		number
Inventory`Inventory`		number
Prepaid expenses`Prepaid expenses`		number
Other current assets`Other current assets`		number
Total Current Assets`Total Current Assets`		number
Land`Land`		number
Land improvements`Land improvements`		number
Buildings`Buildings`		number
Leasehold improvements`Leasehold improvements`		number
Fixed equipment`Fixed equipment`		number
Major movable equipment`Major movable equipment`		number
Minor equipment depreciable`Minor equipment depreciable`		number
Total fixed Assets`Total fixed Assets`		number
Investments`Investments`		number
Other Assets`Other Assets`		number
Total other Assets`Total other Assets`		number
Total Assets`Total Assets`		number
Accounts payable`Accounts payable`		number
Salaries, wages, and fees payable`Salaries, wages, and fees payable`		number
Payroll taxes payable`Payroll taxes payable`		number
Notes and Loans Payable (short term)`Notes and Loans Payable (short term)`		number
Deferred income`Deferred income`		number
Other current liabilities`Other current liabilities`		number
Total current liabilities`Total current liabilities`		number
Mortgage payable`Mortgage payable`		number
Notes Payable`Notes Payable`		number
Unsecured Loans`Unsecured Loans`		number
Other long term liabilities`Other long term liabilities`		number
Total long term liabilities`Total long term liabilities`		number
Total liabilities`Total liabilities`		number
General fund balance`General fund balance`		number
Total fund balances`Total fund balances`		number
Total Liabilities and fund balances`Total Liabilities and fund balances`		number
Total General Inpatient Care Services Revenue`Total General Inpatient Care Services Revenue`		number
Inpatient Revenue`Inpatient Revenue`		number
Outpatient Revenue`Outpatient Revenue`		number
Gross Revenue`Gross Revenue`		number
Less Contractual Allowance and discounts on patients' accounts`Less Contractual Allowance and discounts on patients' accounts`		number
Net Patient Revenue`Net Patient Revenue`		number
Less Total Operating Expense`Less Total Operating Expense`		number
Net Income from service to patients`Net Income from service to patients`		number
Total Other Income`Total Other Income`		number
Total Income`Total Income`		number
Net Income`Net Income`		number
Inpatient PPS Amount`Inpatient PPS Amount`		number
Nursing and Allied Health Education Activities`Nursing and Allied Health Education Activities`		number
Allowable Bad Debts`Allowable Bad Debts`		number

At a glance

Catalog: data.cms.gov
Publisher: Office of Enterprise Data and Analytics (OEDA)
Rows: 14,587
Columns: 122
State column: State Code
Topics: Nursing homes, Spending and use of services, Hospitals, Quality and ratings, ACOs and payment models
Contact: PDAG_Data_Products@cms.hhs.gov

API

Free, no key needed. This request returns the first 10 rows as JSON:

https://data.cms.gov/data-api/v1/dataset/a69d3df7-3f66-4a0d-b5b8-0d66049bd565/data?size=10

To keep only one state, filter on the State Code column.

Versions 14

The newest version is the one linked above. Older releases stay on the official site.

2024-01-02posted Oct 5, 2026
2023-12-05posted Oct 5, 2026
2022-12-05posted Oct 5, 2026
2021-12-05posted Oct 5, 2026
2020-12-05posted Oct 5, 2026
2019-12-05posted Oct 5, 2026
2018-12-05posted Oct 5, 2026
2017-12-05posted Oct 5, 2026

Show 6 older versions

2016-12-05posted Oct 5, 2026
2015-12-05posted Oct 5, 2026
2014-12-05posted Oct 5, 2026
2013-12-05posted Oct 5, 2026
2012-12-05posted Oct 5, 2026
2011-12-05posted Oct 5, 2026

CMS's description

The Skilled Nursing Facility (SNF) Cost Report dataset is a public use file that provides select measures from the skilled nursing facility annual cost report. This data includes provider information such as facility characteristics, utilization data, cost and charges by cost center (in total and for Medicare), Medicare settlement data, and financial statement data organized by CMS Certification Number.

Methodology and other documents from CMS:

Skilled Nursing Facility Cost Report Methodology

The summary at the top is the first sentence of this description. Record id cms:a69d3df7-3f66-4a0d-b5b8-0d66049bd565. This record as JSON.

Freshness

Columns 122

At a glance

API

Versions 14

CMS's description