Case 1: IPPS to IPPS hospital Transferring hospital receives per diem payment. The first day of the of the encounter is reimbursed at 200%, the remaining days at 100%. The per payment is calculated by dividing the MS-DRG payment rate by the GMLOS (located on Table 5 of IPPS Final Rule). Patient is transferred from acute care facility to another acute care facility MS-DRG 330, Major small & large bowel procedures with CC RW LOS 2.4685 3 GMLOS 6.3 Charges $39,513.75 CCR 0.527 MS-DRG Rate Per diem rate Payment Cost Profit/Loss