Capital-Related Costs

  1. Law
  2. CFR 42
  3. Public Health
  4. Centers for Medicare & Medicaid Services, Department of Health and Human Services
  5. Medicare Program
  6. Principles of Reasonable Cost Reimbursement; Payment for End-Stage Renal Disease Services; Prospectively Determined Payment Rates for Skilled Nursing Facilities; Payment for Acute Kidney Injury Dialysis
  7. Capital-Related Costs

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Section
413.130

Introduction to capital-related costs.

Section
413.134

Depreciation: Allowance for depreciation based on asset costs.

Section
413.139

Depreciation: Optional allowance for depreciation based on a percentage of operating costs.

Section
413.144

Depreciation: Allowance for depreciation on fully depreciated or partially depreciated assets.

Section
413.149

Depreciation: Allowance for depreciation on assets financed with Federal or public funds.

Section
413.153

Interest expense.

Section
413.157

Return on equity capital of proprietary providers.