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Title 12 - HEALTHAgency 30 - DEPARTMENT OF MEDICAL ASSISTANCE SERVICESChapter 90 - METHODS AND STANDARDS FOR ESTABLISHING PAYMENT RATES FOR LONG-TERM CAREPart II - Nursing Home Payment SystemSubpart II - Rate Determination Procedures
Article 5 - Allowable Cost Identification
Section 12VAC30-90-53 - Depreciation

12 Va. Admin. Code § 30-90-53

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Current through Register Vol. 41, No. 10, December 30, 2024
Section 12VAC30-90-53 - Depreciation

The allowance for depreciation shall be restricted to the straight line method with a useful life in compliance with AHA guidelines. If the item is not included in the AHA guidelines, reasonableness shall be applied to determine useful life.

12 Va. Admin. Code § 30-90-53

Derived from Virginia Register Volume 12, Issue 16, eff. July 1, 1996.

Statutory Authority

§ 32.1-325 of the Code of Virginia.