(a) The costs of this service, regardless of how it is provided, must be reported as follows:

1. (1) As an ambulatory program service.

2. (2) Under account 6850—Ambulance Services.

   (b) Data to be reported if the service exists.

3. (1) Does this service apply to Medicaid recipients in the same manner as all other recipients of this service?

4. (2) If not, explain:

   1. (i) Reason for this policy.
   2. (ii) Extent that Medicaid Service has been excluded from the amount reported.