N.J. Admin. Code § 8:31B-4.31
The financial elements shall include the cost of the following, as defined in regulations proposed by the Commissioner and approved by the board: direct patient care principal and interest payments; paid taxes, excluding income taxes; education, research and training programs, not otherwise paid for by the State; the provision of health care services to individuals unable to pay them for reasons of indigency; bad debts, provided adequate recovery procedures are followed; preservation, replacement and improvement of facility and equipment subject to appropriate planning requirements; reasonable working capital ... and where applicable and appropriate, reasonable return on investment where a hospital is operating efficiently and effectively.
N.J. Admin. Code § 8:31B-4.31
See: 25 New Jersey Register 3117(a), 25 New Jersey Register 5149(a).