55 Pa. Code § 6100.660 - Occupancy expenses for administrative buildings
(a) The following expenses are allowable
costs for administrative buildings:
(1) The
cost of a required occupancy-related tax and payment made instead of a
tax.
(2) An associated occupancy
cost charged to a specified service location. The associated occupancy cost
shall be prorated in direct relation to the amount of space utilized by the
service location.
(3) The cost of
an occupancy-related tax or payment made instead of a tax, if it is stipulated
in a lease agreement.
(4) The cost
of a certificate of occupancy.
(5)
Maintenance costs.
(6) Utility
costs.
(b) The cost of
real estate taxes, net of available rebates and discounts, whether the rebate
or discount is taken, is an allowable cost.
(c) The cost of a penalty resulting from a
delinquent tax payment, including a legal fee, is not an allowable
cost.
Notes
This section cited in 55 Pa. Code § 6100.641 (relating to cost-based rate); 55 Pa. Code § 6100.659 (relating to rental of administration space); 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).
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