; and (ii) not required to be repaid. (2) Carryover If the amount determined under paragraph (1)(B) for a calendar quarter with respect to an eligible health care provider exceeds the amount determined under paragraph (1)(A) with respect to such provider and quarter, the amount of such difference shall be applied in making the calculation under this subsection, over each subsequent calendar quarter for which the eligible health care provider seeks reimbursement under this section. (3) Lost revenue limitation If the amount determined under subsection (e) with respect to the lost revenue of an eligible health care provider for a calendar quarter does not exceed an amount that equals 10 percent of the net patient revenue (as defined in such subsection) of the provider for the corresponding quarter in 2019, the addend under paragraph (1)(A)(ii), in making the calculation under paragraph (1), is deemed to be zero. (d) Eligible expenses Subject to subsection (h)(1), expenses eligible for reimbursement under this section include expenses for— (1) building or construction of temporary structures; (2) leasing of properties; (3) medical supplies and equipment including personal protective equipment; (4) in vitro diagnostic tests, serological tests, or testing supplies; (5) increased workforce and trainings; (6) emergency operation centers; (7) construction or retrofitting of facilities; (8) mobile testing units; (9) surge capacity; (10) retention of workforce; and (11) such other items and services as the Secretary determines to be appropriate, in consultation with relevant stakeholders. (e) Lost revenues (1) In general Subject to subsection (h)(1), for purposes of subsection (c)(1)(A)(ii), the lost revenues of an eligible health care provider, with respect to the calendar quarter involved, shall be equal to— (A) net patient revenue of the provider for the corresponding quarter in 2019 minus net patient revenue of the provider for such quarter