Icf/Iid: Allowable Costs

01. Auto and Travel Expense. (7-1-26) 02. Bad Debts. (7-1-26) 03. Bank or Finance Charges. (7-1-26) 04. Compensation of Owners. (7-1-26) 05. Contracted Service. (7-1-26) 06. Depreciation. (7-1-26) 07. Dues, Licenses, or Subscriptions. (7-1-26) 08. Employee Benefits. (7-1-26) 09. Employee Recruitment. (7-1-26) 10. Entertainment Costs Related to Patient Care. (7-1-26) 11. Food. (7-1-26) 12. Home Office Costs. (7-1-26) 13. Insurance. (7-1-26) 14. Interest. (7-1-26) 15. Lease or Rental Payments. (7-1-26) 16. Malpractice or Public Liability Insurance. (7-1-26) IDAHO ADMINISTRATIVE CODE IDAPA 16.03.26 Department of Health & Welfare Medicaid Plan Benefits Section 508 Page 111 17. Payroll Taxes. (7-1-26) 18. Principle. Costs for services, facilities, and supplies furnished to the provider by organizations or persons related to a provider by common ownership, control, etc., are allowable at the cost to the related party. Such costs are allowable when they relate to care, are reasonable, ordinary, and necessary, and do not exceed costs incurred by a prudent cost-conscious buyer. (7-1-26) 19. Property Costs. (7-1-26) 20. Property Insurance. (7-1-26) 21. Repairs or Maintenance. (7-1-26) 22. Salaries. (7-1-26) 23. Supplies. (7-1-26) 24. Taxes. (7-1-26)