The Nursing Home Cost Report (RHCF) is a uniform report completed by New York nursing homes to report income, expenses, assets, liabilities, and statistics to the Department of Health (DOH). Under DOH regulations (Part 86-2.2), nursing homes are required to file financial and statistical data with DOH annually. The data filed is part of the cost report and is received electronically through a secured network. This data is used to develop Medicaid rates, assist in the formulation of reimbursement methodologies, and analyze trends.