title: Reserve cost reports.
authors.forename: R L
authors.initials: RL
authors.lastname: Clarke
mesh_terms: D003361:Cost Allocation / Q000706:statistics & numerical data; D005375:Financial Audit / Q000379:methods / Q000592:standards*; D005377:Financial Management, Hospital / Q000331:legislation & jurisprudence; D005607:Fraud / Q000331:legislation & jurisprudence*; D006777:Hospitals, Proprietary / Q000331:legislation & jurisprudence; D006278:Medicare / Q000331:legislation & jurisprudence; D014481:United States