Base payment-to-cost ratio defined
For purposes of this subparagraph, the “base payment-to-cost ratio” for a hospital means the ratio of—
(I)#
the hospital’s reimbursement under this part for covered OPD services furnished during the cost reporting period ending in 1996 (or in the case of a hospital that did not submit a cost report for such period, during the first subsequent cost reporting period ending before 2001 for which the hospital submitted a cost report), including any reimbursement for such services through cost-sharing described in subparagraph (E), to
(II)#
the reasonable cost of such services for such period.