> ## Documentation Index
> Fetch the complete documentation index at: https://docs.encoreos.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Cost Accounting

> Define and manage cost categories and time-bounded cost rates for encounter-level cost analysis.

The Cost Accounting page (`/pm/cost-accounting`) is a tabbed hub for configuring the cost categories and rate structures that drive encounter-level cost calculations.

## Overview

The Cost Accounting page provides two tabs: **Categories** and **Rates**. The **Categories** tab lists cost categories (e.g., Provider Time, Facility Overhead, Supplies) with their type, description, and active/inactive status. The **Rates** tab lists time-bounded cost rates linked to categories, showing the rate amount per unit (`per_hour`, `per_day`, `per_session`, `per_unit`), effective-from, and effective-to dates. When two or more rate records for the same category have overlapping effective periods, a non-blocking warning banner appears in the Rates tab. Users with `pm.cost_accounting.manage` permission see context-sensitive action buttons — **New Category** on the Categories tab and **New Rate** on the Rates tab.

## Who it's for

Requires permission `pm.cost_accounting.view` (`PM_PERMISSIONS.COST_ACCOUNTING_VIEW`).

Users with `pm.cost_accounting.manage` can create and edit categories and rates.

## Before you start

* You must hold `pm.cost_accounting.view`.
* Cost categories must exist before cost rates can be created (rates reference a `cost_category_id`).

## Steps

<Steps>
  <Step title="Open Cost Accounting">
    Navigate to `/pm/cost-accounting`. The page defaults to the **Categories** tab. The active tab is persisted in the URL query parameter `?tab=`.
  </Step>

  <Step title="Manage cost categories">
    On the **Categories** tab, review existing categories. Each row shows: Name, Type (capitalized), Description, and Status (Active / Inactive). Click the pencil icon (requires `pm.cost_accounting.manage`) to open the edit dialog for a category. To add a new category, click **New Category** in the page header.
  </Step>

  <Step title="Manage cost rates">
    Click the **Rates** tab. Use the **All Categories** dropdown to filter rates by category. Each row shows: Category name, Rate amount with unit label, Effective From, and Effective To (or "Ongoing" if open-ended). Click the pencil icon to edit a rate. To add a rate, click **New Rate** in the page header.
  </Step>

  <Step title="Resolve overlapping rates">
    If the Rates tab shows the overlap warning banner, identify the flagged rows (marked with a warning triangle icon next to the category name). Edit the affected rates to eliminate the date-range overlap.
  </Step>
</Steps>

## Key concepts

<AccordionGroup>
  <Accordion title="Rate units">
    Valid rate units are `per_hour`, `per_day`, `per_session`, and `per_unit`. The UI displays these as `/ hour`, `/ day`, `/ session`, and `/ unit` respectively.
  </Accordion>

  <Accordion title="Overlapping rate warning">
    The system detects overlapping effective-date periods for rates within the same category using `detectRateOverlaps`. The warning is non-blocking — it appears as an informational banner and highlights affected rows with a warning triangle icon, but does not prevent saving.
  </Accordion>

  <Accordion title="Empty states">
    Categories tab empty state: "No cost categories — Create categories like 'Provider Time', 'Facility Overhead', or 'Supplies' to begin tracking costs." Rates tab empty state: "No cost rates — Add rates to define how much each cost category costs per hour, day, session, or unit."
  </Accordion>
</AccordionGroup>

## Related

<Columns cols={2}>
  <Card title="Practice Management" icon="briefcase" href="/pm/overview">
    Overview of the Practice Management core.
  </Card>

  <Card title="Governance & parity" icon="scale-balanced" href="/governance/index">
    Documentation coverage and governance.
  </Card>
</Columns>

<Note>
  This page documents shipped product behavior. It is not medical, legal, or
  billing advice. Verify against your organization's policies and applicable
  regulations before using it for clinical, compliance, or billing decisions.
  Protected health information (PHI) shown in the product is governed by your
  tenant's access controls and is never exposed in this documentation.
</Note>

<Accordion title="Documentation sources">
  * src/routes/pm.tsx
  * src/cores/pm/pages/CostAccountingPage.tsx
  * src/cores/pm/components/cost-accounting/CostCategoriesTab.tsx
  * src/cores/pm/components/cost-accounting/CostRatesTab.tsx
  * src/platform/permissions/constants.ts
</Accordion>