(b) The department shall allow and provide, in accordance with appropriate regulations, for modifications in the accounting and reporting systems for use by health facilities in meeting the requirements of this chapter if the modifications are necessary to do any of the following:

1. (1) To correctly reflect differences in size of, provision of, or payment for, services rendered by health facilities.
2. (2) To correctly reflect differences in scope, type, or method of provision of, or payment for, services rendered by health facilities.
3. (3) To avoid unduly burdensome costs for those health facilities in meeting the requirements of differences pursuant to paragraphs (1) and (2).