Using the same numbers as we will calculate using the Step-Down Method. In this example, it has been determined to step-down Facilities expenses to the rest of the support departments and to the direct or patient service areas. Department Revenues Expenses Space (square Feet) Number of Procedures Facilities (support dept) 1,500,000 10,000 Accounting - Billing (support dept) 2,000,000 20.000 Total for Support Departments 3,500,000 30,000 Routine Care (patient services) 30,000,000 $ 10,000,000 150,000 500,000 Intensive Care (patient services) 25,000,000 $ 8,000,000 100,000 450,000 Diagnostic Services (patient services) 20,000,000 6,000,000 75.000 375.000 Total for Patient Service Departments 75,000,000 S 24.000,000 325,000 1,325,000 Grant Total 75,000,000 S 27,500,000 355.000 1,325,000