Costs applicable to services, movable property and supplies, furnished to the nursing facility by organizations related to the nursing facility by common ownership or control shall be included as an allowable cost of the nursing facility at the cost to the related organization. This cost may not exceed the price of comparable services, movable property or supplies that could be purchased elsewhere.
55 Pa. Code § 1187.58
This section cited in 55 Pa. Code § 1187.61 (relating to movable property cost policies).