471 Neb. Admin. Code, ch. 46, § 007
Effective for cost reporting periods beginning July 1, 2015, and after payment for inpatient services of a critical access hospital is the reasonable cost of providing the services, as determined under applicable Medicare principles of reimbursement, except that the following principles do not apply: the lesser of costs or charges rule, ceilings on hospital operating costs, and the reasonable compensation equivalent limits for physician services to providers. Subject to the 96-hour average on inpatient stays in critical access hospitals, items and services that a critical access hospital provides to its inpatients are covered if they are items and services of a type that would be covered if furnished by a hospital to hospital inpatients.
471 Neb. Admin. Code, ch. 46, § 007