The Reconciling Items cost center should include the difference between total institutional costs from the hospitals' certified financial statements and the cost of services related to hospital patient care. The costs of services not related to patient care should also be reported as reconciliations per N.J.A.C. 8:31B-4 and N.J.A.C. 8:31B-4.131.
N.J. Admin. Code § 8:31B-4.129
See: 27 New Jersey Register 2148(a), 27 New Jersey Register 3481(a).