Please clarify the reason you are asking.
The cost of living at an assisted care facility or a long term continuing care facility would be able to break down the actual costs of residing there. The medical costs would be deductible on the taxpayer's return and the non-medical costs would probably be non-deductible living costs.
You need to check with your facility to see what kind of facility they are and what kind of costs they are billing the residents for living there.