title: Medicare program; limit on the valuation of a depreciable asset recognized as an allowance for depreciation and interest on capital indebtedness after a change of ownership--HCFA. Final rule with comment period.
abstract: This final rule with comment period revises the Medicare provider reimbursement regulations relative to allowable costs and sets a limit on the valuation of a depreciable asset that may be recognized in establishing an appropriate allowance for depreciation and for interest on capital indebtedness after a change of ownership that occurs on or after December 1, 1997. These provisions apply to providers that are reimbursed on the basis of reasonable costs. This change implements the mandate in section 4404 of the Balanced Budget Act of 1997 (Pub. L. 105-33).
mesh_terms: D002202:Capital Financing; D014487:Centers for Medicare and Medicaid Services, U.S.; D003862:Depreciation / Q000331:legislation & jurisprudence*; D007882:Legislation, Hospital; D006278:Medicare / Q000331:legislation & jurisprudence*; D010067:Ownership / Q000191:economics*; D012051:Reimbursement Mechanisms / Q000331:legislation & jurisprudence; D012866:Skilled Nursing Facilities / Q000331:legislation & jurisprudence*; D014481:United States