12 Va. Admin. Code § 30-90-53

Current through Register Vol. 40, No. 22, June 17, 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.