Section 417.804 - Cost apportionment(a) The HCPP follows the cost apportionment principles specified in §§ 417.552 through 417.566 , except for provisions on provider costs and provisions on departmental apportionment.(b) The HCPP may use a method for reporting costs that is approved by CMS. CMS bases its approval on a finding that the method-(1) Results in an accurate and equitable allocation of allowable costs; and(2) Is justifiable from an administrative and cost efficiency standpoint.