Non-claims costs means those expenses for administrative services that are not-
(1) Incurred claims (as provided in § 422.2420(b)(2) through (4) ); (2) Expenditures on quality improving activities (as provided in § 422.2430 ); (3) Licensing and regulatory fees (as provided in § 422.2420(c)(2)(i) ); (4) State and Federal taxes and assessments (as provided in § 422.2420(c)(2)(ii) and (iii) ).
42 C.F.R. §422.2401
78 FR 31307, May 23, 2013; 78 FR 43821, July 22, 2013