The purchase or rental by a nursing facility of services, movable property and supplies, including pharmaceuticals, may not exceed the cost that a prudent buyer would pay in the open market to obtain these items, as described in the Medicare Provider Reimbursement Manual (CMS Pub. 15-1).
55 Pa. Code § 1187.60
This section cited in 55 Pa. Code § 1187.61 (relating to movable property cost policies).