Many nursing departments have developed methods for identifying the cost of acute nursing care services. Assuming that rehabilitation services will soon be reimbursed on a prospective basis as well, the nursing costs of those services will also need to be ascertained. In a study of one rehabilitation service, it was found that nursing care costs accounted for a greater proportion of hospital charges in rehabilitation than is true in acute care and that length of stay was the best predictor of the cost of care.