<?xml version="1.0" encoding="UTF-8"?>

<CodeSystem xmlns="http://hl7.org/fhir">
  <id value="icr-cost-allocation-basis-cs"/>
  <text>
    <status value="generated"/><div xmlns="http://www.w3.org/1999/xhtml"><p class="res-header-id"><b>Generated Narrative: CodeSystem icr-cost-allocation-basis-cs</b></p><a name="icr-cost-allocation-basis-cs"> </a><a name="hcicr-cost-allocation-basis-cs"> </a><p>This case-sensitive code system <code>https://icr.healthcampaigns.org/CodeSystem/icr-cost-allocation-basis-cs</code> defines the following codes:</p><table class="codes"><tr><td style="white-space:nowrap"><b>Code</b></td><td><b>Display</b></td><td><b>Definition</b></td></tr><tr><td style="white-space:nowrap">direct<a name="icr-cost-allocation-basis-cs-direct"> </a></td><td>Direct</td><td>Only line items whose subject is in the report geography's subtree.</td></tr><tr><td style="white-space:nowrap">fully-loaded<a name="icr-cost-allocation-basis-cs-fully-loaded"> </a></td><td>Fully loaded</td><td>Direct lines plus an apportioned share of umbrella / higher-level lines — the allocation method is stated alongside.</td></tr></table></div>
  </text>
  <url value="https://icr.healthcampaigns.org/CodeSystem/icr-cost-allocation-basis-cs"/>
  <version value="0.1.0"/>
  <name value="ICRCostAllocationBasisCS"/>
  <title value="ICR Cost Allocation Basis"/>
  <status value="draft"/>
  <experimental value="false"/>
  <date value="2026-09-05T12:33:07+00:00"/>
  <publisher value="UNICEF"/>
  <contact>
    <name value="UNICEF"/>
    <telecom>
      <system value="url"/>
      <value value="https://www.unicef.org"/>
    </telecom>
  </contact>
  <description value="Whether a cost report at a geography counts only the line items attributed to that geography's subtree (DIRECT) or also apportions a share of higher-level lines — national vaccine, national training — to it (FULLY-LOADED). The ledger (ICRCampaignCost) is never allocated downward; allocation is a report-level statement (cost-v1)."/>
  <jurisdiction>
    <coding>
      <system value="http://unstats.un.org/unsd/methods/m49/m49.htm"/>
      <code value="001"/>
      <display value="World"/>
    </coding>
  </jurisdiction>
  <caseSensitive value="true"/>
  <content value="complete"/>
  <count value="2"/>
  <concept>
    <code value="direct"/>
    <display value="Direct"/>
    <definition value="Only line items whose subject is in the report geography's subtree."/>
  </concept>
  <concept>
    <code value="fully-loaded"/>
    <display value="Fully loaded"/>
    <definition value="Direct lines plus an apportioned share of umbrella / higher-level lines — the allocation method is stated alongside."/>
  </concept>
</CodeSystem>