N.H. Admin. Code § He-E 806.04

Current through Register No. 2, January 9, 2025
Section He-E 806.04 - Accounting Principles for Annual Cost Reports

The following accounting principles shall apply:

(a) The allowable costs shown in all annual cost reports shall follow the Generally Accepted Accounting Principles (GAAP) and the accrual method of accounting; and
(b) If a NF maintains its records on a cash basis, then it shall record such accruals as adjustments.

N.H. Admin. Code § He-E 806.04

#8547, eff 1-24-06 (formerly He-W 593.05 )

#10474, Effective 1/24/2014.