14 CRR-NY 578.21NY-CRR
14 CRR-NY 578.21
14 CRR-NY 578.21
578.21 Medical facilities previously depreciated under the Medicare and/or Medicaid program.
Allowable depreciation for assets previously depreciated under Medicare and/or Medicaid will be limited to the lower of the acquisition cost of the asset to the new owners or the historical cost to the owner of record as of July 18, 1984, or in the case of an asset not in existence as of that date, the first owner of record of the asset after that date.
14 CRR-NY 578.21
Current through August 15, 2021
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.