Hospitals
Every hospital that files a Medicare cost report, with the figures on its latest one. Ordered by name until you say otherwise; every column orders both ways.
10,186 hospitals. Each figure is printed as its cost report printed it; the worksheet, line and column for every one is on the hospital’s own record. Reporting periods differ between hospitals and the end of each is shown. How these figures are defined →
| Hospital ↑↓ | City ↑↓ | State ↑↓ | Kind of hospital ↑↓ | Beds ↑↓ | Net patient revenue ↑↓ | Total operating expenses ↑↓ | Income from service to patients ↑↓ | Charity care, at cost ↑↓ | Uncompensated care, at cost ↑↓ | Bad debt expense ↑↓ | Cost-to-charge ratio ↑↓ | Period ended |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SANFORD USD MEDICAL CENTER | SIOUX FALLS | SD | short-term acute care hospital | 450 | $1,440,768,904 | $1,614,679,139 | −$173,910,235 | $23,208,907 | $32,271,393 | $37,540,496 | 0.2378 | 2025-12-31 |
| SANFORD THIEF RIVER FALLS | THIEF RIVER FALLS | MN | critical access hospital | 25 | $80,548,665 | $84,597,831 | −$4,049,166 | $3,148,784 | $4,463,251 | $3,284,145 | 0.4041 | 2025-12-31 |
| SANFORD REGIONAL HOSPITAL WORTHINGTO | WORTHINGTON | MN | short-term acute care hospital | 48 | $66,138,303 | $70,676,265 | −$4,537,962 | $1,603,117 | $2,296,597 | $2,023,762 | 0.3422 | 2025-12-31 |
| SANFORD MEDICAL CENTER WHEATON | WHEATON | MN | critical access hospital | 15 | $11,511,345 | $11,515,043 | −$3,698 | $303,732 | $404,830 | $161,007 | 0.6524 | 2025-12-31 |
| SANFORD MEDICAL CENTER WESTBROOK | WESTBROOK | MN | critical access hospital | 8 | $10,154,663 | $12,461,260 | −$2,306,597 | $296,344 | $464,105 | $305,103 | 0.5667 | 2025-12-31 |
| SANFORD MEDICAL CENTER VERMILLION | VERMILLION | SD | critical access hospital | 25 | $36,983,262 | $33,656,526 | $3,326,736 | $2,483,253 | $2,970,959 | $1,276,987 | 0.3841 | 2025-12-31 |
| SANFORD MEDICAL CENTER SHELDON | SHELDON | IA | critical access hospital | 25 | $44,085,823 | $39,557,640 | $4,528,183 | $1,815,487 | $2,685,664 | $1,906,241 | 0.4605 | 2025-12-31 |
| SANFORD MEDICAL CENTER JACKSON | JACKSON | MN | critical access hospital | 14 | $15,392,581 | $14,593,834 | $798,747 | $756,744 | $1,057,539 | $628,658 | 0.4919 | 2025-12-31 |
| SANFORD MEDICAL CENTER CLEAR LAKE | CLEAR LAKE | SD | critical access hospital | 10 | $8,755,667 | $7,688,672 | $1,066,995 | $374,541 | $649,673 | $428,863 | 0.6626 | 2025-12-31 |
| SANFORD MEDICAL CENTER CANTON | CANTON | SD | critical access hospital | 11 | $15,592,182 | $14,001,845 | $1,590,337 | $1,044,857 | $1,421,189 | $859,875 | 0.4411 | 2024-12-31 |
| SANFORD MEDICAL CENTER - FARGO | FARGO | ND | short-term acute care hospital | 502 | $1,765,763,723 | $2,180,246,713 | −$414,482,990 | $22,232,367 | $33,782,546 | $38,725,201 | 0.2946 | 2025-12-31 |
| SANFORD MAYVILLE | MAYVILLE | ND | critical access hospital | 25 | $14,097,092 | $14,009,453 | $87,639 | $347,204 | $755,465 | $638,877 | 0.6531 | 2025-12-31 |
| SANFORD HOSPITAL WEBSTER | WEBSTER | SD | critical access hospital | 25 | $12,502,266 | $11,719,544 | $782,722 | $358,805 | $536,421 | $313,237 | 0.5867 | 2025-12-31 |
| SANFORD HOSPITAL TRACY | TRACY | MN | critical access hospital | 18 | $14,188,371 | $13,537,521 | $650,850 | $559,472 | $811,977 | $502,967 | 0.5210 | 2025-12-31 |
| SANFORD HOSPITAL LUVERNE | LUVERNE | MN | critical access hospital | 25 | $32,076,615 | $30,284,608 | $1,792,007 | $1,181,579 | $1,732,692 | $1,251,829 | 0.4449 | 2025-12-31 |
| SANFORD HOSPITAL CANBY | CANBY | MN | critical access hospital | 25 | $27,920,325 | $27,147,280 | $773,045 | $624,397 | $843,006 | $337,128 | 0.6732 | 2025-12-31 |
| SANFORD HILLSBORO | HILLSBORO | ND | critical access hospital | 16 | $15,649,695 | $17,387,558 | −$1,737,863 | $501,998 | $972,077 | $669,038 | 0.7247 | 2025-12-31 |
| SANFORD CHAMBERLAIN MEDICAL CENTER | CHAMBERLAIN | SD | critical access hospital | 25 | $27,650,712 | $29,219,476 | −$1,568,764 | $884,652 | $1,292,805 | $759,859 | 0.5543 | 2025-12-31 |
| SANFORD BISMARCK | BISMARCK | ND | short-term acute care hospital | 255 | $833,782,592 | $969,506,332 | −$135,723,740 | $9,924,771 | $15,661,149 | $18,767,457 | 0.3023 | 2025-12-31 |
| SANFORD BEMIDJI | BEMIDJI | MN | short-term acute care hospital | 110 | $411,079,249 | $482,758,516 | −$71,679,267 | $4,293,192 | $7,021,729 | $8,574,503 | 0.3151 | 2025-12-31 |
| SANFORD BEHAVIORAL HEALTH | THIEF RIVER FALLS | MN | psychiatric hospital | 16 | $12,019,846 | $16,905,147 | −$4,885,301 | 2025-12-31 | ||||
| SANFORD BAGLEY MEDICAL CENTER | BAGLEY | MN | critical access hospital | 25 | $15,624,155 | $14,799,767 | $824,388 | $121,772 | $476,622 | $589,483 | 0.6145 | 2025-12-31 |
| SANFORD ABERDEEN MEDICAL CENTER | ABERDEEN | SD | short-term acute care hospital | 48 | $80,331,738 | $90,806,237 | −$10,474,499 | $2,267,569 | $3,243,709 | $2,820,915 | 0.3459 | 2025-12-31 |
| SANDHILLS REGIONAL MEDICAL CENTER | HAMLET | NC | short-term acute care hospital | 64 | $6,453,376 | $9,917,360 | −$3,463,984 | $995,217 | $4,350,420 | 0.2254 | 2017-06-30 | |
| SANA BEHAVIORAL HEALTH LAS VEGAS | LAS VEGAS | NV | psychiatric hospital | 19 | $1,905,289 | $2,169,211 | −$263,922 | 2023-07-30 | ||||
| SAN RAMON REHAB HOSPITAL | SAN RAMON | CA | rehabilitation hospital | 34 | $4,206,727 | $5,021,720 | −$814,993 | 2002-01-24 | ||||
| SAN RAMON REG. MEDICAL CENTER | SAN RAMON | CA | short-term acute care hospital | 123 | $176,728,314 | $179,755,046 | −$3,026,732 | $2,368,310 | $2,935,783 | $5,024,003 | 0.0891 | 2025-05-31 |
| SAN MATEO MEDICAL CENTER | SAN MATEO | CA | short-term acute care hospital | 69 | $214,566,377 | $484,130,856 | −$269,564,479 | $8,862,269 | $12,355,932 | $4,226,071 | 0.8632 | 2025-06-30 |
| SAN LUIS VALLEY REG MED CENTER | ALAMOSA | CO | short-term acute care hospital | 49 | $113,039,917 | $120,481,267 | −$7,441,350 | $2,405,173 | $3,442,313 | $3,109,353 | 0.3329 | 2025-06-30 |
| SAN LUIS OBISPO GENERAL HOSP | SAN LUIS OBISPO | CA | short-term acute care hospital | 60 | $16,594,655 | $27,268,438 | −$10,673,783 | 2003-06-19 | ||||
| SAN LEANDRO HOSPITAL | SAN LEANDRO | CA | short-term acute care hospital | 93 | $72,814,802 | $83,101,668 | −$10,286,866 | 2010-12-31 | ||||
| SAN LEANDRO HOSPITAL | SAN LEANDRO | CA | short-term acute care hospital | 48 | $52,322,029 | $90,032,986 | −$37,710,957 | $1,534,873 | $3,654,825 | $9,349,726 | 0.2243 | 2019-06-30 |
| SAN JUAN REGIONAL REHAB HOSPITAL | FARMINGTON | NM | rehabilitation hospital | 18 | $4,190,703 | $3,819,648 | $371,055 | 2020-06-30 | ||||
| SAN JUAN REGIONAL MEDICAL CENTER | FARMINGTON | NM | short-term acute care hospital | 166 | $367,938,584 | $405,007,409 | −$37,068,825 | $3,414,089 | $6,709,203 | $14,544,458 | 0.2243 | 2025-06-30 |
| SAN JUAN MUNICIPAL HOSPITAL | SAN JUAN | PR | short-term acute care hospital | 136 | $47,311,427 | $138,198,891 | −$90,887,464 | $67,608 | $193,023 | 1.0943 | 2025-06-30 · as submitted; differs from prior filing by 2.1× | |
| SAN JUAN HEALTH SERVICES DISTRICT | MONTICELLO | UT | short-term acute care hospital | 25 | $6,275,092 | $8,086,791 | −$1,811,699 | 2006-12-13 | ||||
| SAN JUAN HEALTH SERVICES DISTRICT | MONTICELLO | UT | critical access hospital | 21 | $26,648,467 | $27,613,412 | −$964,945 | $32,223 | $1,015,745 | $1,391,031 | 0.7070 | 2025-12-31 |
| SAN JUAN CP HOSPITAL | SAN JUAN | PR | psychiatric hospital | 154 | $38,596,994 | $38,039,706 | $557,288 | 2025-12-31 | ||||
| SAN JOSE MEDICAL CENTER | SAN JOSE | CA | short-term acute care hospital | 237 | $122,846,230 | $166,996,784 | −$44,150,554 | 2004-12-09 | ||||
| SAN JOSE BEHAVIORAL HEALTH | SANN JOSE | CA | psychiatric hospital | 133 | $90,384,907 | $62,167,532 | $28,217,375 | 2025-12-31 | ||||
| SAN JOAQUIN VALLEY REHAB HOSPITAL | FRESNO | CA | rehabilitation hospital | 62 | $55,894,176 | $45,938,581 | $9,955,595 | 2025-12-31 | ||||
| SAN JOAQUIN GENERAL HOSPITAL | FRENCH CAMP | CA | short-term acute care hospital | 152 | $284,443,190 | $538,930,549 | −$254,487,359 | $3,809,088 | $7,212,675 | $18,771,434 | 0.1712 | 2025-06-30 |
| SAN JACINTO METHODIST HOSPITAL | BAYTOWN | TX | short-term acute care hospital | 290 | $511,344,613 | $487,916,776 | $23,427,837 | $58,577,048 | $60,335,178 | $11,351,520 | 0.1228 | 2025-12-31 |
| SAN GORGONIO MEMORIAL | BANNING | CA | short-term acute care hospital | 79 | $67,614,099 | $118,293,317 | −$50,679,218 | $262,545 | $2,424,995 | $11,938,021 | 0.1807 | 2025-06-30 |
| SAN GABRIEL VALLEY MEDICAL CENTER | SAN GABRIEL | CA | short-term acute care hospital | 175 | $154,903,197 | $194,662,463 | −$39,759,266 | $2,830,902 | $3,619,386 | $4,291,492 | 0.1837 | 2025-06-30 |
| SAN DIMAS COMMUNITY HOSPITAL | SAN DIMAS | CA | short-term acute care hospital | 77 | $69,412,355 | $66,349,048 | $3,063,307 | $19,329 | $897,116 | $6,127,882 | 0.1240 | 2025-12-31 |
| SAN DIEGO REHAB INSTITUTE | SAN DIEGO | CA | rehabilitation hospital | 50 | $16,340,164 | $13,826,915 | $2,513,249 | 2000-05-31 | ||||
| SAN DIEGO HOSPICE ACUTE CARE CTR | SAN DIEGO | CA | short-term acute care hospital | 2012-06-30 | ||||||||
| SAN DIEGO COUNTY PSYCHIATRIC HOSPITA | SAN DIEGO | CA | psychiatric hospital | 2023-06-30 | ||||||||
| SAN CLEMENTE HOSPITAL | SAN CLEMENTE | CA | short-term acute care hospital | 63 | $10,151,388 | $12,409,858 | −$2,258,470 | 2005-01-31 | ||||
| SAN CARLOS APACHE HEALTHCARE CORP | PERIDOT | AZ | short-term acute care hospital | 12 | $33,070,576 | −$33,070,576 | 2023-01-09 | |||||
| SAN CARLOS APACHE HEALTHCARE CORP | PERIDOT | AZ | critical access hospital | 8 | $151,054,134 | −$151,054,134 | 2025-09-30 | |||||
| SAN BERNARDINO - BALLARD REHAB HOSPI | SAN BERNARDINO | CA | rehabilitation hospital | 60 | $31,182,180 | $29,558,331 | $1,623,849 | 2025-06-30 | ||||
| SAN BDNO.CO.DEPT.OF BEHAVIORAL HEALT | SAN BERNARDINO | CA | psychiatric hospital | 66 | $10,496,493 | $23,564,254 | −$13,067,761 | 1999-06-30 | ||||
| SAN ANTONIO-AMG SPECIALTY HOSPITAL | SAN ANTONIO | TX | long-term care hospital | 30 | $4,173,795 | $6,287,624 | −$2,113,829 | 2019-08-20 | ||||
| SAN ANTONIO STATE HOSPITAL | SAN ANTONIO | TX | psychiatric hospital | 272 | $77,653,199 | $99,742,569 | −$22,089,370 | 2025-08-31 | ||||
| SAN ANTONIO SPECIALTY MEDICAL CENTER | SAN ANTONIO | TX | short-term acute care hospital | 26 | $610,614 | $1,363,143 | −$752,529 | 2004-04-30 | ||||
| SAN ANTONIO REHABILITATION HOSPITAL | SAN ANTONIO | TX | rehabilitation hospital | 48 | $6,097,577 | $11,571,260 | −$5,473,683 | 2024-09-30 · as submitted; differs from prior filing by 4.6× | ||||
| SAN ANTONIO REGIONAL HOSPITAL | UPLAND | CA | short-term acute care hospital | 363 | $514,357,276 | $524,489,582 | −$10,132,306 | $5,794,572 | $8,214,788 | $19,989,640 | 0.0898 | 2025-12-31 |
| SAN ANTONIO BEHAVIORAL HEALTHCARE | SAN ANTONIO | TX | psychiatric hospital | 198 | $45,500,834 | $46,164,966 | −$664,132 | 2025-12-31 | ||||
| SAN ANGELO COMMUNITY MEDICAL CENTER | SAN ANGELO | TX | short-term acute care hospital | 131 | $115,054,118 | $127,220,183 | −$12,166,065 | $4,044,496 | $7,481,486 | $28,992,109 | 0.1118 | 2020-10-23 |
| SAMUEL SIMMONDS MEMORIAL HOSPITAL | BARROW | AK | critical access hospital | 10 | $74,911,463 | $98,061,491 | −$23,150,028 | 240.6150 | 2025-09-30 · as submitted; differs from prior filing by 2.1× | |||
| SAMUEL MAHELONA MEMORIAL HOSPITAL | KAPAA | HI | short-term acute care hospital | 2 | $7,602,876 | $10,001,124 | −$2,398,248 | 2005-06-30 | ||||
| SAMUEL MAHELONA MEMORIAL HOSPITAL | KAPAA KAUAI | HI | critical access hospital | 5 | $46,351,698 | $55,905,173 | −$9,553,475 | $128,470 | $689,843 | $710,199 | 0.7904 | 2025-06-30 |
| SAMPSON REGIONAL MEDICAL CENTER | CLINTON | NC | short-term acute care hospital | 67 | $82,225,043 | $84,439,515 | −$2,214,472 | $6,132,368 | $11,156,544 | $20,358,426 | 0.2458 | 2025-09-30 |
| SAME DAY SURGERY CENTER | RAPID CITY | SD | short-term acute care hospital | 6 | $18,687,921 | $13,705,500 | $4,982,421 | $28,777 | $76,578 | $180,184 | 0.2639 | 2025-06-30 |
| SAMARITAN PACIFIC COMM HOSPITAL | NEWPORT | OR | critical access hospital | 25 | $147,337,931 | $141,565,968 | $5,771,963 | $4,142,294 | $4,440,506 | $852,037 | 0.3959 | 2025-12-31 |
| SAMARITAN MEMORIAL HOSPITAL | MACON | MO | short-term acute care hospital | 32 | $8,917,411 | $10,287,303 | −$1,369,892 | 2001-10-31 | ||||
| SAMARITAN MEMORIAL HOSPITAL | MACON | MO | critical access hospital | 25 | $26,273,253 | $31,105,304 | −$4,832,051 | $24,846 | $679,715 | $1,346,002 | 0.4991 | 2025-12-31 |
| SAMARITAN MEDICAL CENTER | WATERTOWN | NY | short-term acute care hospital | 165 | $362,776,741 | $374,934,731 | −$12,157,990 | $842,975 | $3,024,054 | $7,636,086 | 0.2835 | 2025-12-31 |
| SAMARITAN LEBANON COMMUNITY HOSPITAL | LEBANON | OR | short-term acute care hospital | 31 | $13,842,889 | $16,067,361 | −$2,224,472 | 2005-05-31 | ||||
| SAMARITAN LEBANON COMM HOSPITAL | LEBANON | OR | critical access hospital | 25 | $181,128,275 | $174,750,837 | $6,377,438 | $4,310,110 | $4,607,369 | $835,793 | 0.3761 | 2025-12-31 |
| SAMARITAN HOSPITAL | LEXINGTON | KY | short-term acute care hospital | 224 | $28,520,382 | $36,022,030 | −$7,501,648 | 2007-06-30 | ||||
| SAMARITAN HOSPITAL | TROY | NY | short-term acute care hospital | 252 | $445,434,179 | $420,565,678 | $24,868,501 | $8,885,609 | $10,766,623 | $7,753,309 | 0.2241 | 2025-06-30 |
| SAMARITAN HOSPITAL | MOSES LAKE | WA | short-term acute care hospital | 47 | $159,759,171 | $179,663,435 | −$19,904,264 | $1,714,160 | $3,347,015 | $5,147,816 | 0.3135 | 2024-12-31 |
| SAMARITAN BEHAVIORAL CENTER | DETROIT | MI | psychiatric hospital | 55 | $23,533,124 | $15,270,134 | $8,262,990 | 2025-12-31 | ||||
| SAMARITAN ALBANY GENERAL HOSPITAL | ALBANY | OR | short-term acute care hospital | 67 | $288,550,319 | $302,353,545 | −$13,803,226 | $4,056,856 | $4,415,359 | $1,071,115 | 0.3304 | 2025-12-31 |
| SALT LAKE SPECIALTY MEDICAL CENTER | WEST VALLEY | UT | rehabilitation hospital | 23 | $815,332 | $1,539,101 | −$723,769 | 2003-01-31 | ||||
| SALT LAKE SPECIALTY HOSPITAL | SALT LAKE CITY | UT | long-term care hospital | 38 | $10,984,886 | $16,976,792 | −$5,991,906 | 2025-12-31 · as submitted; differs from prior filing by 2.4× | ||||
| SALT LAKE CITY BEHAVIORAL HEALTH | SALT LAKE CITY | UT | psychiatric hospital | 118 | $36,092,708 | $29,865,211 | $6,227,497 | 2025-12-31 | ||||
| SALINE MEMORIAL HOSPITAL | BENTON | AR | short-term acute care hospital | 131 | $101,178,048 | $137,242,340 | −$36,064,292 | $3,612,140 | $5,588,122 | $9,609,207 | 0.1980 | 2025-06-30 |
| SALINAS VALLEY MEMORIAL HOSPITAL | SALINAS | CA | short-term acute care hospital | 192 | $699,633,076 | $614,287,498 | $85,345,578 | $3,406,394 | $8,012,605 | $24,522,377 | 0.1543 | 2025-06-30 |
| SALINA SURGICAL HOSPITAL | SALINA | KS | short-term acute care hospital | 16 | $37,219,655 | $29,080,683 | $8,138,972 | $69,135 | $199,736 | $352,303 | 0.3784 | 2025-12-31 |
| SALINA REGIONAL HEALTH CENTER | SALINA | KS | short-term acute care hospital | 177 | $408,394,992 | $349,683,189 | $58,711,803 | $5,133,134 | $12,458,775 | $26,182,627 | 0.2776 | 2025-09-30 |
| SALIDA HOSPITAL DISTRICT | SALIDA | CO | short-term acute care hospital | 27 | $5,875,670 | $5,498,482 | $377,188 | 2004-04-30 | ||||
| SALEM TOWNSHIP HOSPITAL | SALEM | IL | critical access hospital | 25 | $54,780,772 | $49,168,031 | $5,612,741 | $69,409 | $2,468,711 | $9,790,582 | 0.2441 | 2025-03-31 |
| SALEM MEMORIAL DISTRICT HOSPITAL | SALEM | MO | short-term acute care hospital | 38 | $10,907,169 | $11,902,235 | −$995,066 | 2004-06-30 | ||||
| SALEM MEMORIAL DISTRICT HOSPITAL | SALEM | MO | critical access hospital | 25 | $29,159,427 | $32,739,730 | −$3,580,303 | $4,825 | $1,993,700 | $5,116,673 | 0.3894 | 2025-06-30 |
| SALEM MEDICAL CENTER | SALEM | NJ | short-term acute care hospital | 113 | $26,209,349 | $45,474,796 | −$19,265,447 | $379,846 | $379,846 | 0.1837 | 2023-09-30 | |
| SALEM HOSPITAL | SALEM | MA | short-term acute care hospital | 222 | $95,959,567 | $101,950,672 | −$5,991,105 | 2004-02-29 | ||||
| SALEM HOSPITAL | SALEM | OR | short-term acute care hospital | 537 | $991,625,264 | $1,301,610,145 | −$309,984,881 | $25,106,682 | $26,203,907 | $3,646,676 | 0.2810 | 2025-06-30 |
| SALEM HEALTH WEST VALLEY | DALLAS | OR | critical access hospital | 25 | $92,215,444 | $64,504,381 | $27,711,063 | $2,734,136 | $2,822,159 | $292,008 | 0.2945 | 2025-06-30 |
| SALEM COMMUNITY HOSPITAL | SALEM | OH | short-term acute care hospital | 87 | $108,028,370 | $129,497,444 | −$21,469,074 | $503,903 | $1,913,591 | $4,170,655 | 0.3374 | 2025-06-30 |
| SALAMANCA HOSPITAL DISTRICT AUTHORIT | SALAMANCA | NY | critical access hospital | 4 | $3,244,932 | $4,171,624 | −$926,692 | 1997-12-31 | ||||
| SAKAKAWEA MEDICAL CENTER | HAZEN | ND | short-term acute care hospital | 37 | $6,101,635 | $6,788,516 | −$686,881 | 2000-06-30 | ||||
| SAKAKAWEA MEDICAL CENTER | HAZEN | ND | critical access hospital | 13 | $18,629,423 | $18,559,602 | $69,821 | $58,694 | $492,238 | $678,301 | 0.6460 | 2025-06-30 |
| SAINTS MEDICAL CENTER | LOWELL | MA | short-term acute care hospital | 157 | $47,540,662 | $49,707,930 | −$2,167,268 | $882,464 | $1,638,225 | $2,457,066 | 0.2990 | 2014-03-31 |
| SAINT VINCENT HOSPITAL | WORCESTER | MA | short-term acute care hospital | 297 | $195,934,013 | $209,362,652 | −$13,428,639 | 2004-12-31 | ||||
| SAINT VINCENT HOSPITAL | WORCESTER | MA | short-term acute care hospital | 253 | $420,418,487 | $424,043,413 | −$3,624,926 | $149,034 | $3,909,278 | $27,668,576 | 0.1221 | 2025-01-31 |
| SAINT VINCENT HOSPITAL | ERIE | PA | short-term acute care hospital | 316 | $491,114,154 | $498,756,388 | −$7,642,234 | $3,353,999 | $4,638,236 | $7,258,813 | 0.1482 | 2025-06-30 |
What the middle looks like, cut by state, kind of hospital and bed-size band → · Cost reports as they arrive →