Exhibit 3. Items Classified by Estimating Costs Grantees as Direct and Indirect Cost Elements

Direct Cost Elements	Direct or Indirect Cost Elements	Indirect Cost Elements
Staff time/salaries and benefits: New FTEs Staff time spent on various activities, such as training, patient recruitment, patient visit time, integration activities, generating monthly quality data reports, documenting processes, survey development, and applying for recognition Training Consultants/contracted services Project supplies and materials Capital expenditures: Space Equipment Program costs: Development Implementation Incentive payments New revenue Travel/transportation Patient visit times Patient care costs	Information technology support Administrative resources Postage and printing Duplication (e.g., training materials)	Resources involved in project planning Shared management of resources Forgone revenue (e.g., lost revenue from fewer visits or a decline in billable services) Organizational dislocation Staff turnover Costs and benefits related to transformation that may not be present in financial ledgers Utilities/rent

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