Costs for prescription drugs, physicians', dental, dentures, podiatry, eyeglasses, appliances, X-rays, laboratory and any other materials or services covered by payments made directly to providers other than facilities under Medical Assistance and Medicare including Part B, Champus, Blue Cross, Blue Shield or other insurers or third parties shall not be allowable in determining net operating costs.
55 Pa. Code § 1181.274
This section cited in 55 Pa. Code § 1181.254a (relating to Medicare Part B adjustments-statement of policy).