(a)Basic rule. The HMO or CMP must apportion its total allowable direct and indirect costs among its Medicare enrollees, its other enrollees, and its nonenrolled patients -
(1) In accordance with this subpart; and
(2) Using methods approved by CMS.
(b)Purpose of apportionment. The purpose of apportionment is to ensure that -
(1) The cost of services furnished to Medicareenrollees is not borne by other enrollees and nonenrolled patients; and
(2) The cost of the services furnished to other enrollees and nonenrolled patients is not borne by Medicare.