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UNOFFICIAL 1700.1-38 amount of the cash subsidies for individual services received directly from state and local governments; and (B) The denominator of which is the total amount of revenues of the hospital for individual services (including the amount of such cash subsidies for individual services) in the period; and (2) A fraction (expressed as a percentage)— (A) The numerator of which is the total amount of the hospital's charges for inpatient hospital services which are attributable to charity care in a period; and (B) The denominator of which is the total amount of the hospital's charges for inpatient hospital services in the hospital in the period. The numerator under subparagraph 2(A) shall not include contractual allowances and discounts (other than for indigent individuals not eligible for medical assistance under a state plan approved under Title XIX of the Social Security Act). “LTC” or “long-term care” means services provided to a beneficiary by a medical institution such as a skilled nursing facility, intermediate care facility, or an intermediate care facility for the intellectually or developmentally disabled. “LTSS” or “long-term services and supports” means services provided to a beneficiary in an inpatient medical facility receiving nursing facility level of care or to a resident of a nursing facility level of care. These facilities include assisted living facilities, expanded adult care homes, community care foster family homes, nursing facilities, and sub-acute units. “MAGI” or “modified adjusted gross income” means adjusted gross income in accordance with 26 C.F.R. §1.62-1(c) increased by— (1) Amounts excluded from gross income under 26 U.S.C. §911-3;