55 Pa. Code § 3170.72
The purchase of land or buildings, or the construction of buildings or facilities, may not be expensed using Departmental funds. However, mortgaged real estate which is owned and used by a facility may be charged as a rental expense until it is debt free as outlined in § 3170.52(c) (relating to rent). Expensing refers to paying for an item in full at the time of acquisition or within the fiscal period in which it was acquired.
55 Pa. Code § 3170.72
This section cited in 55 Pa. Code § 3170.11 (relating to purpose); 55 Pa. Code § 3170.22 (relating to direct provision of services); 55 Pa. Code § 3170.23 (relating to purchase of service); 55 Pa. Code § 3170.83 (relating to establishing rates); and 55 Pa. Code § 3170.85 (relating to responsibility of the county).