CMS recently released a transmittal updating Chapter 40 of the Provider Reimbursement Manual and the Hospital and Hospital Health Care Complex Cost Report (Form CMS-2552-10).  The changes are applicable for cost reporting periods ending on or after June 30, 2014.  While many provisions in Chapter 40 remain unchanged, the transmittal provides new instructions for certain worksheets in Form CMS-2552-10, including worksheets D-5, E-3, E Part A, S-2, and S-3.  The updated Form CMS-2552-10 is available here.