applicable percentage
(2) (A) The Secretary shall provide that the amount which is allowable, with respect to reasonable costs of inpatient hospital services for which payment may be made under this subchapter, for a return on equity capital for hospitals shall, for cost reporting periods beginning on or after April 20, 1983 , be equal to amounts otherwise allowable under regulations in effect on March 1, 1983 , except that the rate of return to be recognized shall be equal to the applicable percentage (described in subparagraph (B)) of the average of the rates of interest, for each of the months any part of which is included in the reporting period, on obligations issued for purchase by the Federal Hospital Insurance Trust Fund. (B) In this paragraph, the “applicable percentage” is— (i) 75 percent, for cost reporting periods beginning during fiscal year 1987, (ii) 50 percent, for cost reporting periods beginning during fiscal year 1988, (iii) 25 percent, for cost reporting periods beginning during fiscal year 1989, and (iv) 0 percent, for cost reporting periods beginning on or after October 1, 1989 .