Plaintiff Ashtabula County Medical Center (“ACMC”), a hospital located in Ashtabula, Ohio, sought a higher rate of reimbursement for the care provided in its skilled nursing facility (“SNF”) than that allowed by the United States Department of Health and Human Services (“HHS”). ACMC filed suit in federal court seeking review of a final decision of the Provider Reimbursement Review Board (“the Board”), which had construed the applicable statutes and regulations in a manner adverse to the hospital. The district court held that the Secretarys interpretation of the governing statute and regulations was unreasonable and granted summary judgment to ACMC. Ashtabula County Med. Ctr. v. Thompson, 191 F. Supp. 2d 884 (N.D. Ohio 2002). The Secretary appeals from that order and ACMC cross-appeals from the district courts failure to explicitly rule upon its motion for costs and interest.