16 Del. Admin. Code § 3325-3.0
"Accountant" means a Certified Public Accountant or Public Accountant in good standing, as those terms are defined at 24 Del.C. § 102.
An "Affiliate" of, or person "Affiliated" with, means a person that directly or indirectly, through one or more intermediaries, controls, or is controlled by, or is under common control of the facility specified.
"Audited Financial Report" means and includes those items specified in subsection 7.4 of this regulation.
"Controlling Organization" means an entity that has a majority ownership interest in the licensed facility.
"DHSS" means the Delaware Department of Health and Social Services.
"Division" means the DHSS Division of Health Care Quality (DHCQ).
"Domicile" means the location of the headquarters of the business.
"Facility" means a long term care facility as defined in 16 Del.C. § 1102(4) which is licensed under 16 Del.C. § 1103 to provide care and services to more than three (3) residents.
"Family Care Home" means a home as defined in 16 Del.C. § 1102(4).
"Financial Distress" means a finding by the Department following the analysis of an audit, complaint or data indicating that the financial condition of the facility threatens the health or safety of a resident(s) of a facility.
"Generally Accepted Accounting Principles (GAAP)" means those principles that are recognized as the standard framework of guidelines for financial accounting.
"Local Financial Institution" means a bank or other institution offering financial services with headquarters or branch offices in Delaware.
"Material Adverse Change" means a change in the financial position of the facility or the controlling organization that threatens the health or safety of a resident(s) of a facility.
"Reasonable Profit" means a net profit of 1-1.5 percent of Gross Receipts/Sales/Revenue.
16 Del. Admin. Code § 3325-3.0