405 IAC 1-17-11 - Allowable costs; capital reimbursement; depreciable life
Authority: IC 12-15-1-10; IC 12-15-1-15; IC 12-15-21-2
Affected: IC 12-13-7-3; IC 12-15
Sec. 11.
(a)
Providers shall be reimbursed for the use of facilities and equipment,
regardless of whether they are owned or leased. Such reimbursement shall
include all depreciation, interest, lease, rent, or other consideration paid
for the use of property. This includes all central office facilities and
equipment whose patient care-related depreciation, interest, or lease expense
is allocated to the facility.
(b)
The straight line method will be used to calculate the allowance for
depreciation. For depreciation purposes, the following will be used:
Property |
Depreciable Life |
Land improvements |
20 years |
Buildings and building components |
40 years |
Building improvements |
20 years |
Movable equipment |
10 years |
Vehicles |
4 years |
Software |
3 years |
Notes
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