Reimbursement for inpatient hospital subacute services is made based on a prospective per diem. The rate will be calculated as a percent of the statewide median total rehabilitation per diem rate paid to non-teaching acute care hospitals without burn and without NICU units. The percent will be based upon cost report data from a base year. The cost reports will be reviewed annually to ensure that the percent is appropriate for the current cost/case mix of care for these facilities.