On November 2, HHS issued updated Provider Relief Fund reporting guidance, which clarifies the reporting responsibilities of providers that have received $10,000 or more in Provider Relief Fund payments. The guidance clarifies how providers should calculate expenses attributable to COVID-19 and lost revenues–the two uses of Provider Relief Fund dollars. Since HHS issued updated reporting guidance in September, the definition of lost revenues has been a contentious topic. At that time, HHS essentially redefined lost revenues to mean lost profits. On October 22, HHS walked back the September guidance–redefining lost revenues to mean the 2019-to-2020 change in actual patient care revenues. This November 2 update maintains that same October 22 guidance methodology, and corrects a prior drafting error.