SNF / NF Capital Expenditure Data


(10/22/2018) The SNF / NF Capital Expenditure Data Subscription provides detailed data on SNF asset classes, asset acquisitions, and asset disposals reported by about 14,000 U.S. skilled nursing facilities participating in Medicare and/or Medicaid.  This data is useful for capital planning and trend analysis.

SNFs are required to identify gross assets in service for patient care on Medicare cost report worksheet A-7 for land, land improvements, buildings, building improvements, fixed equipment, and movable equipment.  New asset acquisitions, asset disposals, and ending period balances must all be reported by asset class.

HCTadvisor licenses access to this data set on a 12-month data subscription basis.   The data set includesr SNF cost report worksheet A-7 data and SNF balance sheets with quarterly updates.

page-breakImportant Note:

Many SNF operating businesses lease building assets from separate real estate businesses. Only about 6,000 of the 14,000 SNFs in this sample (40%) identify substantial building assets on Worksheet A-7.


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Download Documents Includes:

  • Excel data file(s)
    • Worksheet A-7 (2015-2018)
    • Worksheet G – SNF Balance Sheets (2015-2018)
  • Read Me instructions
  • Worksheet A-7 layout
  • Worksheet A-7 cost report instructions