Current through Register Vol. 54, No. 49, December 7, 2024
Section 1187.52 - Allowable cost policies(a) The Department will incorporate a nursing facility's direct and indirect allowable costs related to the care of residents into the NIS database. The Department will consider these costs in the setting of prices.(b) Costs that are not recognized as allowable costs in a fiscal year may not be carried forward or backward to other fiscal years for inclusion in reporting allowable costs. For the cost to be allowable, short-term liabilities shall be liquidated within 1 year after the end of the cost reporting period in which the liability is incurred. This section cited in 55 Pa. Code § 1187.61 (relating to movable property cost policies).