The cost of land or buildings or the construction of buildings may not be expensed using Departmental funds. Mortgaged real estate which is owned by a county and used for the county program may be charged as an expense until it is debt free as outlined in § 4300.48(d)-(f) (relating to occupancy).
55 Pa. Code § 4300.64
This section cited in 55 Pa. Code § 4300.41 (relating to applicability).