Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 55 - HUMAN SERVICESPart VIII - Intellectual Disability and Autism ManualSubpart C - Administration and Fiscal ManagementChapter 6100 - SERVICES FOR INDIVIDUALS WITH AN INTELLECTUAL DISABILITY OR AUTISM
COST-BASED RATES AND ALLOWABLE COSTS
Section 6100.671 - Reporting of start-up cost

55 Pa. Code § 6100.671

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Current through Register Vol. 54, No. 50, December 14, 2024
Section 6100.671 - Reporting of start-up cost
(a) A start-up cost that has been reimbursed by the Department shall be reported as income.
(b) A start-up cost within the scope of Standard Operating Procedure 98-5 shall be expensed as the costs are incurred, rather than capitalized.

55 Pa. Code § 6100.671

This section cited in 55 Pa. Code § 6100.641 (relating to cost-based rate); 55 Pa. Code § 6100.802 (relating to support coordination, targeted support management and base-funding support coordination); and 55 Pa. Code § 6100.803 (relating to organized health care delivery system).