Current through Register Vol. 54, No. 44, November 2, 2024
Section 1187.57 - Selected capital cost policiesThe Department will establish a prospective facility-specific capital rate annually for each nursing facility. That rate will consist of three components: the fixed property component, the movable property component and the real estate tax component.
(1)Fixed property component. The Department will base the nursing facility's fixed property component on an assigned cost of $26,000 per allowable bed.(2)Movable property component. The Department will determine the movable property component of each nursing facility's capital rate as follows: (i) The Department will base the nursing facility's movable property component on the nursing facility's audited cost of major movable property, as set forth in that MA-11.(ii) Each nursing facility shall report the acquisition cost of all major movable property on the major movable property line of its MA-11 and shall report the cost of minor movable property and the cost of supplies as net operating costs in accordance with § 1187.51 (relating to scope) and instructions for the MA-11.(3)Real estate tax cost component. A nursing facility's real estate tax component will be based solely upon the audited cost of that nursing facility's 12-month real estate tax cost, as set forth on the most recent audited MA-11 cost report available in the NIS database.The provisions of this §1187.57 amended February 8, 2002, effective 7/1/2001, 32 Pa.B. 734; amended November 26, 2010, effective 11/27/2010, 40 Pa.B. 6782.